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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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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.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement Almira Yasmin Marshanda; Condro Widodo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1052

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud hexagon terhadap fraudulent financial statement pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Fraud hexagon terdiri atas enam elemen, yaitu stimulus (financial target), opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in director), ego (family firms), dan collusion (state-owned enterprises). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 64 perusahaan, menghasilkan 201 data observasi selama tiga tahun. Analisis data dilakukan dengan regresi data panel menggunakan Stata 18. Hasil penelitian menunjukkan bahwa hanya variabel change in director yang berpengaruh negatif signifikan terhadap fraudulent financial statement, sedangkan variabel lainnya tidak berpengaruh. Temuan ini mengindikasikan bahwa dari enam elemen fraud hexagon, hanya elemen capability yang terbukti memiliki peran dalam mengurangi potensi kecurangan laporan keuangan di sektor manufaktur.
Financial Literacy, FinTech, Social Capital, and Locus of Control as Determinants of MSME Financial Inclusion in Surabaya Windiarta, Davin; Widodo, Condro
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.066-080

Abstract

This study aims to analyze the influence of financial literacy, financial technology, social capital, and locus of control on financial inclusion in MSME players in Rungkut Sub-district, Surabaya City. The background of this research is the importance of financial inclusion in supporting the economic growth of MSMEs, and there remain obstacles such as low financial literacy, limited fintech adoption, weak social capital, and an unoptimal locus of control. This research uses a quantitative approach with a random sampling technique. Data were collected via questionnaires and analyzed using PLS-SEM with SmartPLS. The results showed that financial literacy and social capital have a positive and significant effect on financial inclusion. In contrast, financial technology and locus of control have no significant effect. The findings imply that improving financial literacy and strengthening social networks are key to promoting financial inclusion for MSMEs. This research is expected to serve as a reference for policy-making and empowerment programs for MSMEs, grounded in literacy and social development.
PENGARUH DEWAN KOMISARIS INDEPENDEN, ENVIRONMENTAL UNCERTAINTY, DAN TAX RISK TERHADAP TAX AVOIDANCE Kineta, Aulya; Widodo, Condro
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2454

Abstract

ABSTRAKMeningkatnya kontribusi sektor perpajakan terhadap penerimaan negara menegaskan pentingnya pemahaman terhadap faktor-faktor yang memengaruhi kepatuhan dan praktik penghindaran pajak pada perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Independen, Environmental Uncertainty, dan Tax Risk terhadap Tax Avoidance pada perusahaan sektor manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling.  Sampel pada penelitian ini berjumlah 28 perusahaan dengan 84 data observasi. Penelitian ini menggunakan analisis regresi data panel dengan software STATA 17. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance. Environmental Uncertainty tidak berpengaruh terhadap Tax Avoidance. Tax Risk berpengaruh positif terhadap Tax Avoidance. Temuan ini memberikan arahan penting bagi manajemen perusahaan dan pembuat kebijakan, dengan menekankan perlunya meningkatkan kepatuhan perpajakan serta memperkuat perencanaan pajak untuk meminimalkan penghindaran pajak dan menjaga stabilitas penerimaan negara.Kata Kunci: ACGS, Dewan Komisaris Independen, Environmental Uncertainty, Tax Risk, Tax AvoidanceABSTRACTThe increasing contribution of the tax sector to state revenue underscores the importance of understanding the factors that influence compliance and tax avoidance practices in companies. This study aims to determine the effect of the Independent Board of Commissioners, Environmental Uncertainty, and Tax Risk on Tax Avoidance in manufacturing companies in the food and beverage subsector listed on the IDX for the period 2021-2023. This study uses a quantitative method with a purposive sampling technique. The sample in this study consists of 28 companies with 84 observation data points. This research uses panel data regression analysis with STATA 17 software. The results of this study indicate that the Independent Board of Commissioners does not affect on tax avoidance. Environmental Uncertainty does not affect on Tax Avoidance. Tax Risk has a positive effect on Tax Avoidance. These findings provide important guidance for company management and policymakers, emphasizing the need to enhance tax compliance and strengthen tax planning to minimize tax avoidance and maintain the stability of state revenue.Keywords: ACGS, Board of Commissioners, Environmental Uncertainty, Tax Risk, Tax Avoidance
Sosialisasi Perilaku Hidup Bersih dan Sehat sebagai Program Pengabdian kepada Masyarakat melalui Kuliah Kerja Nyata di SD Muhammadiyah 8 Surabaya Rhevuano Naoval S; Dandi C. Torong; Rahma Vivi; Mohammad Syaiful Rahman; Condro Widodo
Media Pengabdian Kepada Masyarakat ( MPKM ) Vol. 2 No. 01 (2025): Media Pengabdian Kepada Masyarakat (MPKM)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/mpkm.v2i01.358

Abstract

Artikel ini menjelaskan tentang pelaksanaan program Kuliah Kerja Nyata (KKN) oleh Kelompok 8 KKNT Bela Negara UPN “Veteran” Jawa Timur yang berfokus pada pendidikan kesehatan di SD Muhammadiyah 8 Surabaya. Program ini bertujuan untuk meningkatkan pengetahuan dan keterampilan anak-anak sekolah dasar mengenai kebersihan pribadi, khususnya cuci tangan dan sikat gigi. Metode yang digunakan termasuk sesi edukasi interaktif dan demonstrasi praktis, yang berhasil meningkatkan pengetahuan dan praktek kebersihan anak-anak secara signifikan. Hasilnya menunjukkan perlunya program pendidikan kesehatan yang terstruktur dan berkelanjutan dalam kurikulum sekolah untuk mendukung pola hidup sehat sejak dini. Penelitian ini merekomendasikan integrasi program kesehatan serupa dalam kurikulum sekolah untuk memastikan dampak jangka panjang pada kesejahteraan anak-anak.
PERAN KONSULTAN PAJAK DALAM PENYUSUNAN LAPORAN KEUANGAN TERHADAP EFEKTIVITAS PERENCANAAN PAJAK Faysi, Rizky Salman Al; Widodo, Condro
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6832

Abstract

This study aims to examine the role of tax consultants in the preparation of financial statements and their impact on the effectiveness of tax planning. Effective tax planning strategies require accurate and systematic financial records, as these serve as the foundation for legally minimizing tax burdens and ensuring compliance. Using a descriptive qualitative approach, this research collected data through in-depth interviews with tax consultants and an analysis of financial documents, tax planning reports, and consultation records. The findings indicate that tax consultants play a critical role not only in advising on tax strategies but also in ensuring that financial data is recorded in compliance with accounting principles and tax regulations. Proper classification of income, expenses, and assets enables the identification of legal tax-saving opportunities. Moreover, routine reconciliations between financial and fiscal records strengthen the reliability of the data and support the tax consultant’s ability to formulate effective strategies. Collaborating with tax consultants from the initial stages of financial statement preparation enhances the quality of tax planning and reduces the risk of errors or penalties. In conclusion, integrating accurate financial reporting with professional tax consultation significantly improves the legal effectiveness and efficiency of corporate tax planning.
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.
Peran Profitabilitas pada Pengaruh Green Accounting terhadap Nilai Perusahaan Riska Alfiana; Sari Andayani; Condro Widodo
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2419

Abstract

This research was conducted with the aim of determining the influence of green accounting as the independent variable and firm value as the dependent variable, with profitability as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample used in this study consists of 156 observational data points, determined through purposive sampling. The method used to analyze the research data is panel regression analysis, tested using Eviews12 statistical software. Based on the regression results, the implementation of green accounting does not affect firm value or profitability. Profitability has a significant effect on firm value but does not mediate the relationship between green accounting and firm value.
Analisis Audit Fee, Kompetensi, Independensi, Dan Time Budget Pressure Terhadap Kualitas Audit Muhammad Novian Gilang Ramadhan; Condro Widodo
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25418

Abstract

Tujuan Penelitian: Peneltian ini dilakukan dengan tujuan menganalisis pengaruh Audit Fee, kompetensi auditor, independensi auditor, dan Time Budget Pressure terhadap kualitas audit.Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan analisis regresi linier berganda yang melibatkan 63 auditor.Originalitas/Novelty: Rekomendasi bagi KAP di Surabaya untuk mengelola Time Budget Pressure melalui pelatihan kompetensi.Hasil Penelitian: Kompetensi Auditor, Independensi Auditor, dan Time Budget Pressure memiliki pengaruh terhadap Kualitas Audit, sedangkan Audit Fee tidak memiliki pengaruh terhadap Kualitas Audit.Implikasi: Penelitian ini membantu KAP di Surabaya meningkatkan kualitas audit dengan fokus pada Audit Fee, kompetensi, independensi, dan pengelolaan tekanan waktu. Temuan juga berguna bagi regulator dalam mendukung profesionalisme auditor. Research Objectives: This research was conducted with the aim of analyzing the influence of Audit Fees, auditor competence, auditor independence, and Time Budget Pressure on audit quality.Research Method: The method used in this study is a quantitative method using multiple linear regression analysis involving 63 auditors.Originality/Novelty: Recommendations for KAP in Surabaya to manage Time Budget Pressure through competency training.Research Results: Auditor Competence, Auditor Independence, and Time Budget Pressure have an influence on Audit Quality, while Audit Fee has no effect on Audit Quality.Implications: This study helps KAP in Surabaya improve audit quality by focusing on Audit Fees, competence, independence, and time pressure management. The findings are also useful for regulators in supporting the professionalism of auditors
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