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ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA Lestari, Puja; Susilowati, Dewi; Wahyudin, Wahyudin
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.819 KB) | DOI: 10.20884/1.sar.2020.5.1.3138

Abstract

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.
Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2135

Abstract

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
PENGARUH LAPORAN KEUANGAN UMKM DI KABUPATEN BANYUMAS TERHADAP PEMAHAMAN AKUNTANSI DAN SUMBER DAYA MANUSIA Julialevi, Karina Odia; Susilowati, Dewi; Sibarani, Ayu Anggraeni
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.11264

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana pemahaman UMKM di Kabupaten Banyumas tentang akuntansi dan keterampilan SDM berdampak pada kualitas laporan keuangan yang mereka buat. Studi ini menggunakan metode survei dan deskriptif. Data diperoleh melalui kuesioner yang didistribusikan. Data dianalisis dengan model regresi berganda menggunakan program SPSS v.23. Hasil penelitian menunjukkan bahwa ada korelasi positif dan signifikan antara kualitas laporan keuangan UMKM dan kompetensi SDM yang baik. Namun, pemahaman akuntansi tidak mempengaruhi kualitas laporan keuangan UMKM.
ANALISA PENGARUH ELECTRONIC WORD OF MOUTH PADA MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN Santoso, Tri; Susilowati, Dewi
PROFITABILITAS Vol 1 No 2 (2021): JURNAL PROFITABILITAS
Publisher : Sistem Informasi Akuntansi Kampu Kabupaten Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/profitabilitas.v1i2.596

Abstract

The beauty industry is currently dominating the Indonesian market, beauty brands are competing to win the hearts of beauty product lovers. Presenting various new innovations to attract customers. Advances in technology, making various kinds of information we can easily get quickly by accessing the internet. The lifestyles of the Indonesian people are increasingly changing, especially due to the impact of the Covid-19 pandemic. The purpose of this study was to determine whether there was an influence of Electronic Word of Mouth on social media on purchasing decisions for Avoskin skincare products. In this study, the method used is a quantitative method with a sample of 100 respondents. Collecting data to be tested, by distributing online questionnaires. Hypothesis testing in this study uses normality test, classical assumption test, partial t test, simultaneous f test, and multiple regression analysis. With a significant value of of 5% or 0.05 and using SPSS 25 as a test tool. Based on the results of this study, it is known that there is a 33.6% effect on Electronic Word of Mouth conducted on social media on purchasing decisions for Avoskin consumers, and the dimensions contained in Electronic Word of Mouth are intensity, valence of opinion, and content. each has an influence on purchasing decisions.
ANALYSIS PERFORMANCE MEASUREMENT USING BALANCED SCORECARD METHOD AT PERSAHABATAN HOSPITAL, EAST JAKARTA Firmansyah, Muhamad; Susilowati, Dewi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23635

Abstract

The Balanced Scorecard can translate the organization's vision and mission into operational objectives and measure performance from four perspectives: finance, customers, internal business processes, and learning growth. The purpose of this study was to measure the performance of Persahabatan Hospital using the Balanced Scorecard method. This study used qualitative methods with secondary data published by Persahabatan Hospital in 2020 and 2021 and interviews with informants. The results show that from a financial perspective, the hospital's income growth indicator has increased by 19.67%, and the ROA indicator increased by 0.41%. From a customer perspective, the hospital has seen an increase of 26.5%. From the internal business process perspective, it has been said to be good because it is in line with the vision and mission of Persahabatan Hospital. From a learning growth perspective, employee retention decreased by 25%. These four perspectives of the Balanced Scorecard have a significant impact on hospital performance. The hospital needs to improve service quality by increasing customer acquisition to increase revenue to produce a good performance.
Return Volatility of Green Sukuk in The Islamic Capital Market: A Comparative Study Between Indonesia and Malaysia Hakim, Lukman; Susilowati, Dewi
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 7 No 1 (2025): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2025.7.1.13897

Abstract

Sustainable development is increasingly vital in climate-vulnerable countries such as Indonesia and Malaysia, where green sukuk Sharia-compliant financial instruments play a key role in funding environmentally sustainable projects. This study employs a quantitative method using multiple linear regression to analyze factors influencing green sukuk return volatility in both countries. Secondary data on price movements and returns were obtained from capital market reports, followed by classical assumption testing to ensure data reliability and validity. The findings reveal that taxes, exchange rates, money supply, and interest rates significantly affect return volatility, with exchange rates and money supply exerting stronger effects in Malaysia, while tax-related volatility is more pronounced in Indonesia due to fiscal instability. These results suggest that Indonesia should focus on stabilizing fiscal policies and raising public awareness, whereas Malaysia should strengthen its support for green investment initiatives. Overall, the study contributes to enhancing Islamic finance resilience and promoting sustainable development.
Influence Analysis Fundamentals On Stock Prices In The Company Bankings Listed On Stock Exchange Indonesia Period 2017-2021 Hakim, Lukman; Susilowati, Dewi
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1070

Abstract

The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company banking period 2017-2021. Debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) simultaneously have a positive effect and significant to Price Share on company banking period 2017-2021.
NILAI SOSIAL DALAM NOVEL MISTERI RAMALAN JAYABAYA KARYA PETIR ABIMANYU Susilowati, Dewi; Andalas, Eggy Fajar
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 6, No 3 (2022): Juli 2022
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jbssb.v6i3.5884

Abstract

Nilai sosial merupakan nilai yang dianggap baik atau benar dalam masyarakat. Nilai sosial terdiri dari nilai kepribadian atau moral, kebendaan atau vital, biologis atau material, kepatuhan hukum, pengetahuan, agama atau religius, keindahan atau estetika. Sumber data dari penelitian ini adalah Novel Misteri Ramalan Jayabaya karya Petir Abimanyu. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data, yaitu studi dokumentasi. Tidak semua karya sastra dapat memuat semua nilai sosial didalamnya. Untuk itu, tujuan penelitian ini adalah untuk menentukan nilai sosial dalam Novel Ramalan Jayabaya karya Petir Abimanyu berdasarkan teori nilai sosial yang disampaikan oleh Risdi (2019). Dalam penelitian ini akan ditentukan nilai sosial apa saja yang terkandung dalam Novel Misteri Ramalan Jayabaya. Hasil dari penelitian ini, yaitu diperoleh bahwa dalam Novel Misteri Ramalan Jayabaya memuat ketujuh nilai sosial yang disampaikan Risdi (2019). Dari ketujuh nilai tersebut nilai yang paling banyak ditemukan adalah nilai kepribadian, nilai pengetahuan, dan nilai religius.
Co-Authors Ahmad Rosyid Ajizah Ali Nuke Afandy Andalas, Eggy Fajar Andhika Ayu Wulandari Andhika Ayu Wulandari Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febrianing, Brina Firmansyah, Muhamad Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Irianto, Bambang Setyo Budi Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Kusumastati, Widyahayu Warmmeswara Lestari, Puja Lukman Hakim MA, Ratu Ayu Sri Wulandari Maharani, Sahda Hasannah Zain Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Paneru, Dev Raj Para Mitta Purbosari Perdana, Laela Fitria Permata Ulfah, Permata Prafitasari, Ferrinda Pratama, Sekar Ayu Pramudya Prayoga, Cepi Juniar PUJI LESTARI Pujiyana Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Maghfiroh Siti Yulaikah, Siti Solikhah Solikhah Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida