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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies JEMPER (Jurnal Ekonomi Manajemen Perbankan) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi Arkus JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa E-Jurnal Akuntansi
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Optimizing Budget Accuracy in the Mining Industry Through Zero-Based Budgeting Firmansyah Firmansyah; Ahmad Juanda; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6485

Abstract

This study discusses the application of the Zero-Based Budgeting (ZBB) method in the mining industry to improve budget accuracy and operational efficiency. The main objective of this study is to explore how ZBB can help companies plan and manage budgets more effectively, as well as identify potential cost savings that can be achieved through an in-depth analysis of each budget item. The method used in this study is literature analysis, which includes a review of various academic sources and best practices in the application of ZBB in the mining industry. The results of the study indicate that the implementation of ZBB not only optimizes budget accuracy but also increases transparency in the budgeting process, strengthens accountability, and supports better decision making. In addition, this study found that ZBB can encourage a culture of savings and innovation within the organization, which in turn contributes to the sustainability and competitiveness of mining companies in the global market.
Analysis of Budgetary Accounting Accountability to Improve the Quality of Financial Reports Bahrun; Ahmad Juanda; Driana Leniawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9326

Abstract

Accountability in budget management is critical to enhancing the integrity of financial statements at private colleges. The purpose of this research is to examine budget accounting responsibility and how it might enhance the integrity of financial statements by utilising an integrated Accounting Information System (AIS). A qualitative case study technique was used in the research methodologies. Data were gathered through interviews, and document analysis. The findings revealed that effective budget accountability has a vital role in boosting the openness of budget management, resulting in more accurate, relevant, and timely financial reporting. This study recommends that the Islamic University in Baubau City, a private university, improve budget management by implementing an integrated accounting information system to improve accountability and financial statement quality, as well as strengthen public trust in the institution
The influence of green board, board size, ROA, and leverage ratio on green innovation Hamamah, Cahya Umi; Juanda, Ahmad
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art14

Abstract

This study examines the influence of the green board committee, board size, return on assets, and debt ratio on green innovation in 79 Indonesian companies listed on the stock exchange. Data analysis used multiple linear regression using STATA and showed that green board committees and larger board size encourage green innovation, while a high ROA also contributes positively. In contrast, a high debt ratio inhibits green innovation. These findings indicate that firms need to balance between good governance, solid financial performance, and debt risk management to effectively adopt green innovation. Previous studies tend to focus on non-financial factors such as the Green Board Committee and Board Size, while research examining the interaction between non-financial and financial factors in driving GI is still very limited, especially in Indonesia. In fact, a comprehensive understanding of the combined influence of non-financial and financial factors is essential to effectively drive GI adoption.
Real-Time Cost Control in State-Owned Construction Enterprises: Deconstructing Control Latency through the Integration of Internal Audit and AIS Nurlillah Dwinda Wicaksono; Masiyah Kholmi; Ahmad Juanda
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.847

Abstract

State-owned enterprises (SOEs) operating within the construction sector face a unique and precarious ecosystem characterized by high financial complexity, intense public accountability pressures, and significant exposure to chronic cost overrun risks. While internal audit (IA) and accounting information systems (AIS) function as established control mechanisms within these entities, they frequently operate in bureaucratic isolation—IA serving as a retrospective compliance function and AIS acting as a passive transaction repository. This functional disconnection creates a critical control latency gap where financial deviations materialize, compound, and metastasize before detection. This study employed a single holistic case study design grounded in a sociotechnical systems paradigm to explore the integration of IA and AIS at PT MM, a subsidiary of a prominent Indonesian construction SOE. Data were collected over a six-month period through eighteen in-depth semi-structured interviews, extensive participatory observation of audit cycles, and comprehensive documentation analysis. Thematic analysis was rigorously applied to deconstruct the socio-technical dynamics of integration. The investigation revealed that prior to integration, IA functions were hindered by a compliance trap, detecting financial anomalies only after 80-90% of project completion. The strategic integration of real-time AIS data into audit workflows transformed the IA function from a policing role to a strategic digital assurance partner. Specifically, a pilot integration in the dock maintenance 2024 project enabled continuous variance analysis, resulting in an 8% reduction in total project costs through the early detection of material price deviations. In conclusion, the synergy between risk-based internal audit (RBIA) and AIS transforms financial control from reactive verification to proactive mitigation. Success depends not merely on technical connectivity but on a cultural shift towards collaborative governance, positioning digital assurance as a critical driver of resilience.
Analisis Aspek Keperilakuan Dalam Proses Penganggaran di Perbankan Syariah Ahmed, Alan Januar; Masiyah, Masiyah; Juanda, Ahmad
Jurnal Ekonomi Manajemen Perbankan Vol 7 No 2 (2025): JEMPER Juli-Desember
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v7i2.4605

Abstract

This study analyzes behavioral aspects of the budgeting process in Indonesian Islamic banking with a focus on factors that influence the effectiveness of the budgeting system and dysfunctional employee behavior. Using a quantitative approach with a survey method on 456 respondents involved in the budgeting process in Indonesian Islamic banks, this study examines the influence of budget participation, perceptions of fairness, Islamic leadership style, Islamic organizational culture, and sharia commitment on budgeting effectiveness and dysfunctional behavior. Data analysis using Structural Equation Modeling (SEM) with PLS-SEM resulted in findings that all independent variables have a significant positive effect on budgeting effectiveness, with Islamic leadership style showing the strongest influence (β = 0.312), followed by sharia commitment (β = 0.289), budget participation (β = 0.247), Islamic organizational culture (β = 0.203), and perceptions of fairness (β = 0.186). All variables were also shown to have a significant negative effect on dysfunctional behavior, with sharia commitment having the strongest negative effect (β = -0.315). The level of sharia education and work experience were shown to moderate this relationship. The results of this study demonstrate the importance of integrating Islamic values ​​into the budgeting system to improve organizational effectiveness and reduce dysfunctional practices, providing a theoretical contribution to the sharia financial management literature and practical guidance for sharia banking managers in optimizing a budgeting system based on Islamic values.
CSR as a moderator and ESG as a mediator in the relationship between gender diversity and financial performance Dwi Damayanthi, Silvana Juliant; Juanda, Ahmad; Nugroho Wicaksono, Agung Prasetyo
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i2.23177

Abstract

This study investigates the impact of board gender diversity on financial performance, considering ESG as a mediator and CSR as a moderator. Secondary data were obtained from financial reports, governance, ESG, and CSR scores of non-financial firms listed on the Indonesia Stock Exchange for 2017–2024. The analysis applied Hayes Model 5. Results indicate that board gender diversity does not directly affect financial performance but indirectly influences it through ESG disclosure. CSR has a positive direct effect on financial performance but does not moderate the relationship. These findings emphasize ESG as the main mechanism linking board diversity to financial outcomes and highlight CSR’s direct contribution to profitability.
Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company Nurul Permatasari, Rika; Juanda, Ahmad; Rumijati, Aniek
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p11

Abstract

This study aims to analyze how accounting conservatism is practiced in a Chinese family-owned shipping company in Samarinda, Indonesia, by exploring the influence of guanxi culture through an ethnographic approach. Guanxi, representing trust, loyalty, reciprocal obligations, and interpersonal harmony, shapes financial decision-making, reporting behavior, and risk assessment in business. The findings suggest that conservatism is not simply an accounting choice, but rather a cultural mechanism to maintain relationship harmony, minimize future uncertainty, and preserve family wealth. This study contributes to the behavioral and cultural accounting literature by demonstrating that accounting practices are embedded in local cultural logic and that family businesses rely on conservative reporting to ensure economic and relationship stability.
PENDAMPINGAN BERKELANJUTAN DALAM PENYUSUNAN SISTIM PELAPORAN KEUANGAN LEMBAGA AMIL ZAKAT, INFAK DAN SHODAQOH (LAZISMU) Ahmad Juanda; Setu Setyawan
Studi Kasus Inovasi Ekonomi Vol. 8 No. 02 (2024)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v8i02.36606

Abstract

Kegiatan pengabdian yang dilakukan untuk mengidentifikasi dan memecahkan persoalan yang dihadapi LAZISMU Kabupaten Malang yaitu pencatatan dan pelaporan keuangan masih dilakukan secara manual yang mengakibatkan informasi keuangan untuk bahan pengambilan keputusan terhambat serta pelaporan keuangan belum sesuai dengan PSAK 109. Atas dasar persoalan tersebut dilakukan kegiatan pendampingan dan pengawasan penyusunan sistem pelaporan keuangan. Sasaran pendampingan adalah mitra mampu dan memahami penyusunan pelaporan keuangan sesuai dengan standar PSAK 109 yang didukung Sistim Informasi Akuntansi keuangan berbasis Excel. Metode yang digunakan adalah Metode PRA (Participatory Rapid Appraissal) merupakan pengembangan sistem yang mengutamakan kecepatan pengembangan melalui keterlibatan user atau Pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Hasil dari kegiatan pengabdian menujukkan respon positif dari pengelola Lazizmu dan menyempurnakan Sistim Pelaporan Keuangan berdasarkan PSAK 109 “ Lembaga Amil Zakat, Infak dan Shodaqoh menjadi prototype yang saat ini dilakukan pelatihan kepada adminitrasi keuangan”.
PENDAMPINGAN DAN PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA PAUD-KB AISIYIYAH 2 DAU MALANG Setu Setyawan; Ahmad Juanda; Endang Dwi Wahyuni; Driana Leniwati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendampingan dan Pelatihan Manajemen Pengelolaan Keuangan berbasis Excel (Pada PAUD-KB Aisiyiyah 2 Dau Malang) memberikan penguatan tentang pengelolaan keuangan dari aspek pencatatan dan penyusunan laporan penerimaan dan penggunaan dana dengan menggunakan MS Excel untuk mendukung pertanggungjawaban pengelolaan dana dari Stakeholder. Kegiatan pengabdian dan pendampingan ini bertujuan untuk meningkatkan kemampuan atau keahlian dalam menyusun laporan keuangan yang transparan yang sesuai dengan standar. Dalam rangka meningkatkan kemampuan atau keahlian penyusunan laporan keuangan perlu adanya pendampingan yang berkelanjutan. Evaluasi kegiatan pengabdian ini dimulai dengan pretest dan pastest untuk tingkat pengetahuan operasional excell  serta keberhasilan kemampuan dari pelatihan excell. Metode pelatihan menggunakan PRA (Participatory Rapid Appraissal), metode ini merupakan sistem pelatihan yang mengutamakan keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) yang lebih efektif. Program pengabdian dan pendampingan yang telah dilakukan dengan dua tahap yaitu tahap pre test dan pas test dengan menguji tingkat pemahaman, kemampuan dan ketrampilan dalam menjalankan teknologi Excel,  hasil nilai rata-rata 55,87 dan setelah pelatihan nilai rata-rata meningkat 70,66. Dari hasil pengabdian tersebut bahwa adanya perkembangan tingkat pemahaman yang signifikan dalam menyusun laporan keuangan. Output yang dihasilkan selama pengabdian telah tersusunnya media pembelajaran dan sistim pengelolaan  Keuangan Anggaran (berbasis Excel). Meskipun kegiatan pengabdian ini berjalan dengan lancar tetapi masih ada kendala seperti keterbatasan waktu dan variasi pemahaman yang berbeda antar Sumber daya manusia, sehingga masih diperlukan pendampingan lebih lanjut untuk penyajian laporan keuangan. Hal ini dapat meningkatkan kompetensi sumber daya manusia agar tewujudnya pengelolaan keuangan yang transparan dan tata kelola yang baik.
Analisis Kombinasi Busi Platinum, Pengapian +2°, dan Water Injection terhadap Efisiensi Pembakaran dan Ketahanan Mesin Sepeda Motor Empat Langkah Viroza, Al-Thoriq; Purwanto, Wawan; Sugiarto, Toto; Arif, Ahmad; Juanda, Ahmad
JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia Vol. 4 No. 2 (2026): JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtpvi.v4i2.346

Abstract

Penggunaan sepeda motor di Indonesia terus meningkat, memicu dua masalah utama: keterbatasan bahan bakar fosil dan meningkatnya polusi udara. Penelitian sebelumnya banyak menyoroti dampak lingkungan, namun aspek ketahanan mesin belum dikaji secara mendalam. Penelitian ini bertujuan menganalisis pengaruh kombinasi busi platinum, pengapian +2°, biogasoline E25, dan sistem Water Injection berbasis ultrasonic mist maker terhadap durabilitas mesin sepeda motor empat langkah. Metode eksperimen dilakukan dengan membandingkan kondisi standar (pertalite) dan perlakuan kombinasi selama 110 jam operasional. Hasil penelitian menunjukkan penurunan signifikan massa deposit karbon dari 680 mg menjadi 260 mg serta volume dari 378 mm³ menjadi 144 mm³, atau pengurangan lebih dari 61%. Temuan ini membuktikan bahwa kombinasi biogasoline dan Water Injection tidak hanya mengurangi pembentukan deposit karbon, tetapi juga berpotensi memperpanjang usia pakai mesin serta mendukung teknologi transportasi ramah lingkungan. The rapid increase in motorcycle use in Indonesia has created two major challenges: fossil fuel depletion and rising air pollution. While previous studies mainly focused on environmental impacts, engine durability remains underexplored. This study aims to evaluate the effects of combining platinum spark plugs, +2° ignition timing, E25 biogasoline, and a Water Injection system using an ultrasonic mist maker on the durability of four-stroke motorcycle engines. An experimental method was conducted by comparing standard conditions (pertalite) with the combined treatment over 110 hours of operation. Results indicated a significant reduction in carbon deposits, with mass decreasing from 680 mg to 260 mg and volume from 378 mm³ to 144 mm³, representing a reduction of over 61%. These findings highlight that the integration of biogasoline and Water Injection not only reduces carbon deposit formation but also extends engine lifespan and supports environmentally friendly transportation technologies.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Arif Ahmad Wajuya Jati Ahmad Waluya Jati Ahmed, Alan Januar Alan Januar Ahmed Aldri Frinaldi Aniek Rumijati Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Bahrun Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniawati Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Ika Anggie Wiasti Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Masiyah, Masiyah Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurlillah Dwinda Wicaksono Nurul Permatasari, Rika Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Purwanto, Wawan Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sugiarto, Toto Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Viroza, Al-Thoriq Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri