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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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Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik Putri, Amelia; Widodo, Condro; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4023

Abstract

This study aims to analyze the effects of digital transformation, managerial capability, and RD intensity on firm performance, with political connections as a moderating variable. The research uses 105 financial reports from companies listed on the Indonesia Stock Exchange (IDX) and employs the SEM-PLS analysis method. The results show that digital transformation and managerial capability have a negative and significant effect on firm performance, while RD intensity has a positive and significant effect. Furthermore, political connections strengthen the effect of digital transformation on firm performance. These findings indicate that poorly managed digital transformation and limited managerial capability can reduce firm performance, whereas investment in RD enhances competitiveness.
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH Yustinne, Fulan; Widodo, Condro
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17390

Abstract

This study aims to examine and analyze the effect of green accounting, environmental performance, and intellectual capital on sustainable growth. The population used in this study consists of manufacturing companies listed on the IDX during 2020-2022 and received an environmental performance assessment from the Ministry of Environment and Forestry. The sampling technique in this study used purposive sampling with a total sample of 117 data from 39 manufacturing companies with different sub-sectors. Data analysis was done using the multiple panel data regression method through the Eviews 12 program. Environmental pollution cases occur as a result of the company's operational activities. Xingye Logam Indonesia (XLI) resulted in economic losses due to the decline of PT. XLI. Therefore, investors need instruments to know the company's performance, such as sustainable growth rate. A sustainable growth rate aims as a filter tool to sort out industries that can survive in a competitive market. This research shows that green accounting has a significant positive effect on sustainable growth. However, this study found that environmental performance and intellectual capital do not affect sustainable growth. This study's novelty is adding intellectual capital variables and expanding the observation period.
Pengaruh Literasi Keuangan, Bias Herding, Bias Keterwakilan, dan Locus of Control Terhadap Keputusan Investasi Seluruh Mahasiswa di Kota Surabaya Karimah, Naura Firdausi; Condro Widodo
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 12 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i12.3815

Abstract

This study aims to analyze and examine the influence of financial literacy, herding bias, representativeness bias, and locus of control on the investment decisions of all students in Surabaya. This research uses a quantitive approach. The study was conducted on 129 active studet respondents in Surabaya. The data analysis technique used in this study is the Structural Equation Model-Partial Least Square (SEM-PLS) approach with SmartPLS4.0. The data source used in this study is primary data from questionnaires distributed to respondents. Based on the test results conducted, this study shows that financial literacy has a significant positive effect on investment decisions, herding bias has a significant positive effect on investment decisions, representativeness bias has a significant positive effect on investment decisions, and locus of control has a significant positive effect on investment decisions.
Perhitungan, Pemotongan, dan Pelaporan PPh Pasal 23 terhadap Layanan Outsourcing pada PT GHI Azahra, Raudhatul; Widodo, Condro
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4127

Abstract

Tax is a mandatory contribution collected by the government from the community without compensation received directly by the taxpayer. This means that when someone pays taxes, they do not receive a specific direct benefit from that payment. On the other hand, taxes are used for public interests and public services whose benefits are felt by society as a whole. The tax imposed on income in accordance with Article 23 is one of the crucial elements in the Indonesian tax system which makes a significant contribution to state revenue. One of the objectives of PPh Article 23 is to provide outsourcing services. For this reason, the purpose of this research is to understand how income from outsourcing services at PT GHI is calculated, deducted and reported on income tax based on Article 23. The approach applied in this research is qualitative descriptive using interviews and documentation. The results of this study support the conclusion that the calculation, withholding and reporting of PPh 23 at PT GHI has complied with all relevant legal requirements, namely at an amount of 2% and those who carry out the withholding and reporting of PPh 23 are the parties receiving the services.
Penerapan Labeling Qr Code untuk Memonitor Peralatan Kerja PT XYZ Menggunakan Diagram Activity Putri, Andani Rizki; Widodo, Condro
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4137

Abstract

In this era of globalization, technical progress has a huge influence on companies, especially on the efficiency of operational activities in companies. One technology that stands out is the QR Code used by PT XYZ to monitor their work equipment. QR Codes have the benefit of allowing you to store and access equipment information instantly using electronic devices such as smartphones, tablets and other electronic devices. The use of this QR Code has increased the efficiency of company asset management, accelerated the monitoring process, and reduced the possibility of errors associated with the previous manual approach. QR Codes also enable improved maintenance planning, lower emergency maintenance costs, and increase equipment safety and security. To better understand the use of QR Codes in controlling work equipment at PT XYZ, this research uses a qualitative approach such as interviews, observation and documentation, as well as visualizing it with activity diagrams. In conclusion, QR Codes have proven to be an effective and efficient option for improving asset management and staff performance in businesses. 
Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT XYZ Widodo, Condro; Luthfiyanti, Destriyana
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4193

Abstract

This study examines the calculation and reporting of Value Added Tax (VAT) at PT XYZ, a property management company that rents out vacant land, buildings, and other facilities. PT XYZ as a Taxable Entrepreneur has the obligation to collect, calculate, and report VAT in accordance with applicable tax regulations in Indonesia. This research uses a qualitative descriptive method, with data obtained through interviews, direct observation, and literature studies. Based on the research conducted, it is known that PT XYZ has carried out the correct VAT calculation based on the Taxable Basis of the nominal rent and applied a VAT rate of 11% in accordance with Law Number 7 of 2021. The reporting process is carried out periodically through the VAT Periodic Notification Letter by attaching all proof of transactions and tax invoices issued. This research also identifies that PT XYZ complies with VAT payment procedures and manages its administrative aspects well. Based on the research results, it can be concluded that PT XYZ has fulfilled its responsibility to carry out taxation in line with existing regulations, demonstrating commitment to tax compliance and transparency. 
Determinan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Hermayanti, Citra Pramita; 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.v7i1.7967

Abstract

This study aims to analyze profitability as a moderating variable in the relationship between Environmental Social Governance (ESG) and intellectual capital on company value. The research subjects include companies listed on the SRI-KEHATI index from 2020 to 2024. The approach used in this study is a quantitative method, with purposive sampling as the sample selection method. The data obtained from the study were analyzed using STATA 17 software. The findings of the study reveal several important points: 1. ESG has a negative impact on firm value (P> | t | = 0.009 and coefficient = -0.028108). This indicates that the implementation of ESG is perceived by some investors as a significant cost burden, thus considered less beneficial for the company. 2. Intellectual capital has a positive effect on increasing company value (P>| t | = 0.000 and coefficient = 0.0192242), 3. Profitability is proven to strengthen the influence of ESG on company value (P>| t | = 0.003), and 4. Profitability has been proven to strengthen the influence of intellectual capital on company value (P>| t | = 0.000). The conclusion of the hypotheses is that H1 is rejected, while H2, H3, and H4 are accepted
Pengaruh Modal Intelektual dan Peluang Pertumbuhan Perusahaan terhadap Initial return: Bukti pada Perusahaan yang Melakukan IPO Periode 2020-2022 Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1773

Abstract

This research aims to determine the effect of intellectual capital and company growth opportunities on the initial return of IPOs for the 2020-2022 period. This period was used because during that period there was a pandemic due to the corona virus. The research population is all companies that carried out initial stock offerings (IPO) in Indonesia during the 2020-2022 period. This research uses a purposive sampling technique to determine the research sample. The results of this research found that a company's intellectual capital has no effect on initial returns, meaning that this research does not support the resource-based theory. However, on the other hand, the results of this research show that company growth opportunities have a positive effect on initial returns, meaning that the results of this research also support signaling theory.
Penerapan Pengendalian Internal dalam Audit Piutang Usaha untuk Meminimalisir Piutang Tak Tertagih pada Puskesmas Ifanisari, Ameilia Budi; Widodo, Condro
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6685

Abstract

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.
PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK Pratama, Bagas Arya Putra; Widodo, Condro
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10175

Abstract

Laporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN.
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