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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Measurement : Jurnal Akuntansi 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) 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) GEMAH RIPAH: Jurnal Bisnis 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 Jurnal Pengabdian Masyarakat SENSASI MPKM
Condro Widodo, S.E., M.S.A
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PENYULUHAN TERKAIT PEMAHAMAN MANAJEMEN KEUANGAN PADA PELAKU UMKM DI KELURAHAN NGINDEN JANGKUNGAN Nikmatul Khoirot Toyyiba; Condro Widodo
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.3

Abstract

Kurangnya kesadaran mengenai sistem manajemen keuangan yang baik di setiap kegiatan usaha yang dilakukan oleh para pelaku UMKM menjadi salah penyebab paling sering mengapa banyak UMKM yang belum bisa berkembang secara optimal. Di Kota Surabaya sendiri, tepatnya di Kelurahan Nginden Jangkungan, masih banyak sekali UMKM yang belum menyadari mengenai betapa pentingnya pengelolaan keuangan yang baik. Alasannya, karena terkadang uang untuk kebutuhan sehari-hari masih belum mencukupi, sehingga mau tidak mau para pelaku UMKM tersebut menggunakan uang yang seharusnya digunakan untuk modal usaha menjadi digunakan untuk mencukupi kebutuhannya. Akibatnya, para pelaku UMKM menjadi kebingungan dalam menentukan keuntungan yang didapatkan. Dari adanya permasalahan tersebut, dibuatlah kegiatan penyuluhan untuk meningkatkan kesadaran dan pemahaman para pelaku UMKM di Kelurahan Nginden Jangkungan mengenai manajemen keuangan beserta pembukuan sederhana yang dapat diimplementasikan pada kegiatan usahanya sehingga usaha tersebut dapat berkembang secara optimal. Kegiatan tersebut dilakukan secara langsung dan terbagi menjadi tiga sesi yaitu, sesi pemaparan materi, sesi tanya jawab, serta sesi foto bersama. Hasilnya terjadi peningkatan kesadaran dan pengetahuan diantara para pelaku UMKM mengenai pentingnya manajemen keuangan serta pembukuan sederhana. Pengetahuan terebut dapat dimanfaatkan dan diterapkan kedalam kegiatan usahanya.
PELATIHAN PERHITUNGAN HPP UNTUK MENENTUKAN HARGA JUAL DAN LABA USAHA UMKM KEL.SEMOLOWARU Annisa Kurniawan; Condro Widodo
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.4

Abstract

Every business must have a selling price for each product. The selling price is obtained from production costs plus the profit desired by the business actor. However, before determining the selling price, a business actor, including Micro, Small and Medium Enterprises (MSMEs), needs to know the Cost of Goods Manufacture (COGM) of their product. The purpose of knowing the COGM in MSMEs is that MSME actors will be able to find out the costs required in the production process. However, MSMEs in Semolowaru Village still lack understanding in determining the COGM for each product. This happens due to a lack of understanding of MSME actors in determining the COGM, so that the determination of profits and selling prices of their products is also not optimal. Departing from the problems that occurred in the Semolowaru Village, a training to calculate the COGM to determine the selling price and operating profit of MSMEs in Semolowaru Village was held as a solution for MSME actors who are still having difficulties. This training method is carried out door-to-door at each MSME actor's house and is carried out through three sessions, namely: 1) material presentation session, 2) training session on calculating the cost of production, and 3) discussion session. The result of this training is that MSME actors are assisted in calculating the COGM and in determining operating profits so that they are in accordance with what is desired and are not wrong in determining the selling price of their products.
Sosialisasi Perhitungan Harga Pokok Penjualan Bagi UMKM Kelurahan Kalijudan Condro Widodo; Aliya Murthi Arifah; Anggi Krisnawati; Lila Amelia Safitri; Wanda Ayu Oktavia; Yuanita Belva Chatlina
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.369

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased
Determinants of Auditor management in Detecting Fraud in the Education Sector: Empirical Study on Public Accounting Firm Prayudha, Dimas; Widodo, Condro
JIEMAN: Journal of Islamic Educational Management Vol. 7 No. 1 (2025): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v7i1.289

Abstract

This study aims to examine the determinants of auditor management in detecting fraud within the education sector, specifically analyzing the influence of audit delay, audit fee, whistleblowing system, and workload through the lens of attribution theory. The empirical object of the research comprises auditors working at public accounting firms in Surabaya, Indonesia. Employing a quantitative approach, primary data were gathered through the distribution of structured questionnaires to 109 auditors across 55 accounting firms. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method, version 4.00. The findings reveal that audit delay, audit fees, and workload exert a significant positive effect on auditors’ ability to detect fraud. Conversely, the whistleblowing system does not show a statistically significant impact. These results suggest that longer audit engagement periods, sufficient financial incentives, and increased workload intensity may enhance auditors’ diligence and cognitive alertness in identifying fraudulent practices within educational institutions. However, the whistleblowing mechanism appears underutilized or insufficiently integrated into audit procedures. This study contributes theoretically by reinforcing the applicability of attribution theory in the context of audit decision-making. From a practical perspective, the findings encourage public accounting firms to optimize auditor workload distribution, ensure fair audit compensation, and enhance the operational effectiveness of whistleblowing systems as complementary tools in fraud detection processes within the education sector.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Idkhiyah, Nurul; Trisnaningsih, Sri; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7639

Abstract

Tax avoidance has become a critical issue in the taxation system, as it can reduce the government’s potential tax revenue. Companies often exploit weaknesses or loopholes in tax regulations as a strategy to minimize their tax expense. The purpose of this study is to assess and investigate the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The study focuses on a population of property and real estate businesses listed on the Indonesia Stock Exchange between 2019 and 2023. This study employed a quantitative approach, including multiple linear regression analysis. The sample was drawn using a purposive sampling strategy, resulted in 13 firms and 65 observational data points. The results of the t-test (partial test) indicate that the financial distress variable has a significance value of 0,007 < 0,05 implying that financial distress has a significant effect on tax avoidance. The firm age variable show a significance value of 0,000 < 0,05, indicating that firm age also significantly affects tax avoidance. Meanwhile, the accounting conservatism variable yields a significance value of 0,182 > 0,05, suggesting that accounting conservatism has no significant effect on tax avoidance. Furthermore, the results of the F-test (simultaneous test) show a significance value of 0,000 < 0,05, indicating that financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance. The findings of this study contribute theoretically by expanding the existing literature on tax avoidance determinants and offer practical implications that can support policymakers in evaluating and refining tax regulations.
Analisis Pendapatan dan Evaluasi Penyerapan Anggaran pada Puskesmas dalam Rangka Efisiensi Pengelolaan Keuangan Daerah Nadhir, Athiyya Umareta; Widodo, Condro
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2189

Abstract

Revenue audits and budget absorption evaluations are important instruments in assessing the efficiency of financial management in public service entities such as Community Health Centers (Puskesmas). This study aims to analyze the implementation of revenue audits by Public Accounting Firms (KAP) and evaluate budget absorption in Puskesmas as an effort to improve the efficiency of regional financial management. The method used is a descriptive qualitative approach through observation and documentation of audit reports and budget realization reports. The main income of Puskesmas comes from capitation funds, non-capitation funds, and health service levies. According to the audit results, there is a negative deviation percentage in the realization of capitation income of ±80%. In addition, budget absorption in Puskesmas is not optimal due to funding delays and inappropriate planning. Budget absorption is not optimal due to funding delays and inappropriate planning. This study emphasizes the importance of strengthening financial information systems, improving human resource competencies, and harmonizing regulations to improve regional financial efficiency and accountability
Fixed Asset Audit of Health Center X by PAF Based on Findings of Depreciation Corrections for Equipment and Machinery Rohmawati, Indah Puspita; Widodo, Condro
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1602

Abstract

This study examines depreciation corrections as indicators of weaknesses in fixed asset accounting policies within public sector financial reporting. A case study at Community Health Center X employs evidence from the Public Accounting Firm (PAF) audit and recent literature analysis to assess compliance with GASS standards. The findings reveal inconsistencies in recording depreciation and asset disposal, resulting in overstated asset values, distorted depreciation expenses, and delays in asset retirement. These conditions reduce the quality of financial statements, hinder budget efficiency, and potentially affect audit opinions. Key contributing factors include limited human resource capacity, inadequate asset information systems, and the absence of standardized disposal procedures. The study recommends the digitalization of asset management systems, the development of standardized SOPs for asset disposal, regular inventory and reconciliation, and capacity building for financial and asset officers. Implementing these measures is expected to enhance the quality of financial reporting, strengthen public accountability, and improve the legitimacy of local government financial governance.
Peran Coretax dalam Kepatuhan Wajib Pajak Pelaporan PPH 21 di Indonesia Jeconiah Nathanael; Condro Widodo
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5042

Abstract

The Directorate General of Taxes is tactically aiming to improve effectiveness and compliance in tax collection, utilizing Coretax as its tool to digitalize its tax administration. The same applies to income tax Article 21 (PPh 21) reporting. This study aims to examine the extent to which the application of the Coretax system has brought about a change in the way Indonesian taxpayers comply with the regulations and pay their taxes. This paper uses a descriptive qualitative approach based on literature to explain how putting services, for example, e-SPT, e-Bupot, and e-Billing, into Coretax simplifies the filing process, reduces inaccuracy, and enhances transparency and the level of control of the government through hierarchy. The analysis reveals that Coretax has done what it intended: make reporting more useful and build taxpayer trust. However, there are still challenges to implementing the plan, especially around uneven technological infrastructure and digital literacy. So, interagency cooperation, training, and improving the user interface are all-important recommendations for ensuring that Coretax is used fairly across the country.
Literature Review: Penerapan e-Filing dalam Pelaporan SPT Tahunan Formulir 1770SS bagi Wajib Pajak Orang Pribadi Mochamad Abdurrochman Faiz; Condro Widodo
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5190

Abstract

This literature review explores the implementation of the e-Filing system in submitting the Annual Tax Return for individual taxpayers (Form 1770SS) and its contribution to improving administrative efficiency and tax compliance. As a digital innovation, e-Filing simplifies the tax reporting process by allowing taxpayers to file their returns independently, quickly, and transparently without time or location constraints. However, the system’s overall effectiveness depends on the level of digital literacy, understanding of tax regulations, and quality of service provided by tax authorities. The main challenge arises from taxpayers with limited technological proficiency and inadequate tax knowledge, who still require continuous assistance and guidance. Therefore, successful implementation of e-Filing requires not only technological innovation but also targeted tax education programs and a more personalized service approach. By integrating these elements, e-Filing can enhance taxpayer trust, facilitate compliance, and strengthen the effectiveness of digital tax administration in achieving sustainable tax governance.
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 Anindo Saka Fitri 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 Davin Windiarta Devina Rahma Adelia Diah Hari Suryaningrum Diarany Sucahyati Drh. Wiludjeng Widayati, MP Efrian Kristianto, Daniel Eries Priandana Putra Erna Sulistyowati Faizah Maulanda Salsabilla Fakhirah, Nawra Faluthia Fitri Puspaningrum Farrel Sabililillah Faysi, Rizky Salman Al Fira Fatma Salsabila Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Hermayanti, Citra Pramita Idkhiyah, Nurul Ifanisari, Ameilia Budi Ignathia Martha Hendrati In Naka Malik Hardiansyah Indrawati Yuhertiana Intan Permatasari Fitri Agustine Istifara Miftachulia Firdaus 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 Mutiara Dwi Akmalia 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 Raden Muhammad 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 Seftin Fitri Ana Wati Shodiq, Moh. Dhirhan Fajar Sri Trisnaningsih Sri Trisnaningsih Sulistyaningsih, Arunandati Utomo, Harun Ar Rasyid Vendy, Vicky Vicky Vendy Wahyu Indah Kirana, Nanda Wanda Ayu Oktavia Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yuanita Belva Chatlina Yustinne, Fulan Zahira Faticatiana Waluyo