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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Jurnal Mahasiswa Manajemen dan Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Estungkara: Jurnal Pengabdian Pendidikan Sejarah Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat JIEMAN: Journal of Islamic Educational Management VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI MPKM
Condro Widodo, S.E., M.S.A
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A Literature Review of University Endowment Funds in the US and Malaysia Vendy, Vicky; Sucahyati, Diarany; Widodo, Condro; Hardiansyah, In Naka Malik; Shodiq, Moh. Dhirhan Fajar
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Peran Income Audit Guna Meningkatkan Akurasi Pencatatan dan Pelaporan Pendapatan di Vasa Hotel Surabaya Mario Ferdinandus Tele; Condro Widodo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.441

Abstract

The role of revenue audit in improving the accuracy of revenue recording and reporting is critical to ensuring the integrity of financial information at Vasa Hotel Surabaya. Through a systematic analysis of the hotel's revenue audit activities, this study explores how comprehensive training for the audit team, implementation of strong internal controls, and efficient revenue verification significantly contribute to the accuracy of financial data. This approach not only supports a more informed and data-driven management decision-making process, but also facilitates transparency and accountability in hotel operations. The implementation of the strategy showed an improvement in accurate financial reporting, which was the result of cross-verification, regular audits, and evaluation of revenue-related processes, resulting in more reliable financial statements and improved hotel operational performance. This research underscores the importance of effective revenue auditing as a vital tool to sharpen financial integrity and business sustainability in the hospitality industry.
Sosialisasi Urban Farming Melalui Budikdamber Sebagai Strategi Dalam Meningkatkan Kemandirian Pangan Di Kelurahan Mulyorejo Rahmawati, Maretta Ayu; Safira, Miya Alya; Utomo, Harun Ar Rasyid; Widodo, Condro
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/twqw9t73

Abstract

Dengan berkembangnya populasi di Indonesia sejalan dengan kebutuhan pembangunan permukiman yang meningkat. Seiring berjalannya waktu, peralihan fungsi lahan semakin merata di seluruh wilayah Indonesia, hutan dan sawah beralih fungsi menjadi pemukiman padat penduduk. Oleh karena itu, kehidupan di perkotaan menjadi lebih tidak sehat karena tidak adanya tanaman sebagai pencegah polusi udara terbaik. Kelurahan Mulyorejo merupakan salah satu wilayah yang terletak di Kota Surabaya dengan tingkat kemajuan teknologi yang baik, serta wilayah dengan tingkat kesulitan dalam melakukan aktivitas budidaya karena lahan yang sempit. Hal inilah yang mendasari dilaksanakannya sebuah program kerja sosialisasi BUMING (Budikdamber Urban Farming) dengan tujuan untuk memberikan edukasi kepada masyarakat mengenai pembuatan budikdamber, membantu memanfaatkan lahan sempit untuk menghasilkan pangan secara mandiri, serta memberikan inovasi teknologi tepat guna yang dapat mendukung pertumbuhan ekonomi.
Pemberdayaan Siswa SDN Mulyorejo 1/237 Kota Surabaya Dalam Pemanfaatan Sampah Non Organik Untuk Peningkatan Kesadaran Lingkungan Hidup Adjietama, Mochammad Novrizal; Prastika, Risa Bonani; Kharima, Evianti; Widodo, Condro
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/rr85xd04

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk dalam pengabdian masyarakat yang dilakukan oleh mahasiswa dari Universitas Pembangunan Nasional Veteran Jawa Timur. Dalam program ini, mahasiswa turun langsung ke masyarakat untuk mengaplikasikan ilmu yang telah dipelajari selama perkuliahan yang guna membantu memecahkan masalah atau meningkatkan kesejahteraan masyarakat. SDN Mulyorejo 1/237 Kota Surabaya merupakan sekolah yang terletak di Kelurahan Mulyorejo, Kota Surabaya. Pada kegiatan kali ini kelompok 07 KKN-T Bela Negara UPN “Veteran Jawa Timur” melakukan kegiatan sosialisasi guna meningkatkan kesadaran lingkungan dan memberikan edukasi kepada siswa-siswi di SDN Mulyorejo 1/237 Kota Surabaya yaitu dengan cara memanfaatkan sampah non-organik menjadi barang yang mempunyai nilai guna. Hasil kegiatan ini menunjukkan bahwa melalui kegiatan Kuliah Kerja Nyata (KKN) memberikan  kesadaran lingkungan dan juga kreativitas bagi siswa-siswi SDN Mulyorejo 1/237 Kota Surabaya. Para siswa mulai memahami betapa pentingnya menjaga lingkungan serta bagaimana cara memanfaatkan sampah non-organik. Kegiatan ini diselenggarakan dengan baik dan mendapatkan antusiasme yang tinggi dari para siswa. Sehingga dapat disimpulkan bahwa kegiatan kali ini memberi dampak positif sehingga diharapkan dapat membawa manfaat yang berguna bagi siswa-siswi SDN Mulyorejo 1/237 Kota Surabaya
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan UMKM di Kecamatan Sambikerep: (Studi Kasus pada UMKM Igulali) Faizah Maulanda Salsabilla; Condro Widodo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2435

Abstract

MSMEs have a significant role in the Indonesian economy. Ineffective finance management is simply one of the numerous challenges that MSME owners encounter. SAK EMKM anticipates MSME players being able to compile and submit financial reports. The goal of this project is to improve MSME actors' comprehension and capacity to generate organized and standardized financial reports. This study employs a descriptive methodology in conjunction with a qualitative approach. The data were gathered mostly through interviews and direct observation of Igulali MSME participants in Jelidro Indah II No. 06, Sambikerep District, Surabaya City. According to the research findings, MSMEs preserve basic records, such as entering and exiting monies. This is due to their lack of awareness of how to compile financial accounts in line with SAK EMKM, which causes them to just document income in general rather than going into further depth.
Pengembangan Pertanian Urban Berkelanjutan Dengan Hidroponik Melalui Program Sosialisasi Di Perkotaan: Hasil Kegiatan KKN Di Kalijudan Condro Widodo; Zahira Faticatiana Waluyo; Adinda Permata Salsabila; Rezza Alfarizqi; Eries Priandana Putra
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 2 No. 3 (2024): Juli : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v2i3.492

Abstract

Surabaya, a city with high population density in East Java, faces challenges in managing land for reforestation. To address this issue, the Surabaya Green and Clean (SGC) Program was introduced, focusing on greening and waste management. One of the proposed solutions is hydroponics, a soilless farming method that can be applied on limited land. On July 28, 2024, community service activities were carried out in Kalijudan Village, Mulyorejo District, Surabaya City, to introduce and increase public knowledge about hydroponics. This activity involved socialization and practical hydroponic planting with the participation of 25 residents. The program consisted of preparation stages, socialization, planting practices, and report preparation. Socialization included exposure to hydroponic theory and practical demonstrations, while each participant received tools and materials for home experiments. The planting method with rockwool has proven effective in supporting plant growth, while the distributed eco-enzyme provided dual benefits by increasing plant growth and reducing household waste. This program successfully introduced hydroponic technology and increased awareness of sustainable urban agriculture. Hopefully, this activity will be the first step in developing hydroponics and creating a greener environment in Surabaya.
Determinants Of Accounting Fraud Tendency: The Role Of Religiosity As A Moderating Variable Naila Hasnindiaz Tiffani; Condro Widodo
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.v7i4.10527

Abstract

This study was conducted to determine the effect of internal control, integrity, organizational culture on the tendency of accounting fraud with religiosity as a moderating variable. The theory used in this research work is agency theory and Hexagon fraud theory. The population in this study were company employees, using simple random sampling techniques. The sample was taken as many as 102 employees using the Slovin formula. Data collection using the questionnaire method. The results of the study are internal control and organizational culture have a positive and insignificant effect on the tendency of accounting fraud, integrity has a negative and significant effect on the tendency of accounting fraud. Furthermore, religiosity is not able to moderate internal control and integrity on the tendency of accounting fraud, and religiosity weakens organizational culture on the tendency of accounting fraud.
Literature Review: Regarding Stock Returns in Initial Public Offerings Condro Widodo; R. Muh Syah Arief Atmaja Wijaya; Arief Budiman; Vicky Vendy; Diarany Sucahyati; Muhammad Aditya Bahruna; Farrel Sabililillah; Alifia Putri P.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vicky Vendy; Diarany Sucahyati; Condro Widodo; In Naka Malik Hardiansyah; Moh. Dhirhan Fajar Shodiq
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Peranan Nomor Induk Berusaha (NIB) Sebagai Legalitas Usaha Bagi Pertumbuhan Bisnis UMKM Tape Semen Bu Suwarti Audy Herlina Puspitasari; Condro Widodo
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.755

Abstract

A country's economic growth can increase because of the important role of Micro, Small and Medium Enterprises (MSMEs). Micro, Small and Medium Enterprises (MSMEs) are productive economic enterprises that were born as one of human activities to fulfill their daily needs. This research discusses the role of the Business Identification Number (NIB) in the context of business legality to support the business growth of Micro, Small and Medium Enterprises (MSMEs). The focus of this activity is the UMKM Semen Tape Bu Suwarti, a tape producer in Semen Hamlet, Musir Kidul Village. This MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. The stages in this activity begin with socialization regarding the importance of NIB ownership for business legality and assistance in making NIB. The existence of NIB can help to increase transparency in the business world by making it easier for the government to monitor and enforce laws related to business licensing and regulations. In this way, NIB not only simplifies the business process, but is also an important step in supporting the growth of MSMEs as a sector of the Indonesian economy.
Co-Authors Abdillah, Muhammad Farhan Siddik Adinda Permata Salsabila Adjietama, Mochammad Novrizal Aisah Putri Maharani Aisyah Shinta Nila Sari Alifia Putri P. Aliya Murthi Arifah Almira Yasmin Marshanda Andrean Ary Wicaksono Anggi Krisnawati Annisa Kurniawan Anugerah, Rheiza Marell Arief Budiman Arief Budiman Audy Herlina Puspitasari Avi Sunani Azahra, Raudhatul Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Dandi C. Torong Diah Hari Suryaningrum Diarany Sucahyati Drh. Wiludjeng Widayati, MP Efrian Kristianto, Daniel Endah Susilowati Eries Priandana Putra Erna Sulistyowati Faizah Maulanda Salsabilla Fakhirah, Nawra Faluthia Fitri Puspaningrum Farrel Sabililillah Faysi, Rizky Salman Al Fira Fatma Salsabila Fitri, Anindo Saka Hardiansyah, In Naka Malik Hermayanti, Citra Pramita Idkhiyah, Nurul Ifanisari, Ameilia Budi Ignathia Martha Hendrati In Naka Malik Hardiansyah Indrawati Yuhertiana Intan Permatasari Fitri Agustine Istifara Miftachulia Firdaus Izaak, Wilma Cordelia Jeconiah Nathanael Kamaluddin, Muhammad Karimah, Naura Firdausi Kefi, Heidy Grasela Kharima, Evianti Kineta, Aulya Lailatul Rohmawati Lila Amelia Safitri Lukitasari, Ika Chandra Luthfiyanti, Destriyana Malawat, Fadli Fendi Mario Ferdinandus Tele Mochamad Abdurrochman Faiz Moh. Dhirhan Fajar Shodiq Mohammad Syaiful Rahman Muhammad Aditya Bahruna Muhammad Novian Gilang Ramadhan Nadhir, Athiyya Umareta Naila Hasnindiaz Tiffani Naura Bilqis Tasyakurina Nikmatul Khoirot Toyyiba Nurdin, Omair Davy Zakaria Oktavianingrum, Mursyidah Oryza Tannar, S.Ak, Macc, Akt Paramarta, Syahbana Permatasari, Lintang Putri Prastika, Risa Bonani Pratama, Bagas Arya Putra Prayudha, Dimas Puspita Dwi Firnanda Putri Amabel Carissa Pradana Putri P., Alifia Putri, Andani Rizki R. Muh Syah Arief Atmaja Wijaya Rahma Vivi Rahmawati, Maretta Ayu Ramadhan, Yedistya Aulia Raphita Celyna A.A. Tambunan Rezza Alfarizqi Rhevuano Naoval S Riska Alfiana Robawa, Rizki Setyo Putro Rohmawati, Indah Puspita Sabililillah, Farrel Safira Aljarotul Arifah Safira, Miya Alya Sari Andayani Shodiq, Moh. Dhirhan Fajar Sri Trisnaningsih Sri Trisnaningsih Sucahyati, Diarany Sukiswo, Helmy Wahyu Sulistyaningsih, Arunandati Utomo, Harun Ar Rasyid Vendy, Vicky Vicky Vendy Wahyu Indah Kirana, Nanda Wanda Ayu Oktavia Wati, Seftin Fitri Ana Wijaya, R. Muh Syah Arief Atmaja Wijaya, Raden Muhammad Syah Arief Atmaja Windiarta, Davin Yuanita Belva Chatlina Yustinne, Fulan Zahira Faticatiana Waluyo