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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Jurnal Manajemen dan Agribisnis Berkala Ilmiah Pendidikan Biologi (BioEdu) DINAMIKA DOTCOM Widyariset FKIP e-PROCEEDING Jurnal Ilmiah Ekonomi Islam GIZI INDONESIA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) The Southeast Asian Journal of Midwifery ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi E-Link: Jurnal Teknik Elektro dan Informatika Widyariset Jurnal Ilmiah Akuntansi Peradaban Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Behavioral Accounting Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Prosiding Snastikom Jurnal Ilmu Pendidikan Sekolah Dasar Jurnal Abdimas Hawari ASEAN Journal of Empowering Community Journal of Law, Poliitic and Humanities Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Computing and Informatics Research Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat La Zhulma jurnal ekonomi syariah RESLAJ: Religion Education Social Laa Roiba Journal Observasi: Jurnal Publikasi Ilmu Psikologi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen, Akuntansi Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
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Analisis Pengakuan Pendapatan Jasa Outsourcing PT. Sukses Sejahtera Bersama Indonesia Berdasarkan PSAK No. 115 Fiya Wardhatul Islamyi; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2177

Abstract

PSAK No. 115 regulates revenue recognition from contracts, which are legally enforceable agreements between the two parties. PT SSBI earns revenue from work contracts and management fees. The revenue earned must be recognized in accordance with the applicable and latest accounting standards, namely PSAK No.115 concerning Revenue from Contracts with Customers. This study aims to determine whether revenue recognition at PT SSBI is in accordance with PSAK No.115. This research uses descriptive and comparative qualitative methods, and data collection techniques in the form of interviews and documentation. The company records revenue when the obligation has been fulfilled. This is in accordance with PSAK, where revenue can only be recognized after the obligation has been settled. After comparison, the stages of revenue recognition at PT SSBI are in accordance with the stages of revenue recognition according to PSAK No. 115, and in the contract several provisions have been included and revenue recognition is in accordance with PSAK No. 115.
Analisis Efektivitas dan Efisiensi Penerapan E-Tax Invoice Dalam Penerbitan Faktur Pada PT Syma Berkah Indonesia Rizma Fatmawati Putri; Siti Sundari
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 1 (2024): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.352

Abstract

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.
The Effect Of Sharia Supervisory Board, Board Of Commissioners And Board Of Directors On Islamic Social Reporting Disclosure At Sharia Commercial Banks In Indonesia Anisa Binti Roikatul Janah; Siti Sundari
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.141

Abstract

This research aims to examine the effect of sharia supervisory board, board of commissioners, and board of directors on Islamic Social Reporting disclosures. The kind of quantitative research using secondary data exists annual report. The research sample of 12 sharia commercial banks in Indonesia was determined by purposive sampling technique with an observation period from 2018 to 2022. The analytical of research using multiple linear regression with the help of SPSS software. The result of research shows that board of commissioners and board of directors does have significant effects on Islamic Social Reporting disclosures. However, the sharia supervisory board does not have insignificant effect on Islamic Social Reporting disclosures.
Validity Publishing the Conformity of Space Use Activities (Kkpr) That Are Not in Accordance With the Spatial Plan Siti Sundari; Rusdianto Sesung
Journal of Law, Politic and Humanities Vol. 5 No. 4 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i4.1380

Abstract

This research aims to determine the validity of issuing conformity in space utilization activities (KKPR) that are not in accordance with the spatial plan. The research method used is normative legal research.  The approach used to examine various laws and regulations related to the regulation of obligations for the issuance of KKPR in accordance with the Regional Spatial Plan. The results of the analysis show that the policy regarding the obligation to issue KKPR in accordance with the Regional Spatial Plan has been regulated and stipulated in the Legislative Regulations. This is a basic requirement for submitting a KKPR. Apart from that, this validity is based on several aspects including authority, suitability of procedures and substance. In the event that the KKPR has been issued in accordance with its authority and has gone through appropriate procedures, but there are deficiencies in substance, then it can be concluded that the published KKPR is invalid.
Sosialisasi Teknologi IoT untuk Peningkatan Pemahaman dan Keterampilan Siswa SMK Pantai Labu di Era 4.0 Khairunnisa; Rismayanti; Siti Sundari; Arie Rafika Dewi; Fera Damayanti
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 1 (2025): Juli 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i1.443

Abstract

Industri 4.0 menuntut lulusan SMK memiliki keterampilan berbasis teknologi seperti Internet of Things (IoT). Namun, pemahaman siswa terhadap IoT masih rendah. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan dasar siswa SMK Negeri 1 Pantai Labu melalui sosialisasi teknologi IoT. Metode yang digunakan adalah ceramah interaktif dan demonstrasi sederhana kepada 30 siswa kelas XI jurusan Teknik Komputer dan Jaringan. Mitra kegiatan adalah pihak sekolah dan guru pendamping. Evaluasi dilakukan melalui pre-test dan post-test sederhana. Hasil menunjukkan peningkatan pemahaman konsep IoT sebesar 65%, serta munculnya minat siswa untuk mengembangkan proyek IoT sederhana. Kegiatan ini berhasil meningkatkan literasi teknologi siswa sebagai bekal menghadapi dunia kerja dan perkembangan industri. Diperlukan program lanjutan seperti pelatihan praktis untuk memperdalam keterampilan teknis.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, AND PERCEIVED RISK ON FINANCIAL MANAGEMENT BEHAVIOR IN USING BUY NOW PAY LATER (BNPL) Retnaningrum, Kartika; Siti Sundari
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.45602

Abstract

This study focuses on inspecting the influence of financial literacy, financial attitudes, also perceived risk on the financial management behavior of BNPL users through a quantitative approach. The study population includes Generation Z and Millennials (aged 20–34) who are BNPL users in Surabaya. The sampling technique employed was random sampling, resulting in 166 respondents. Data was collected via an online questionnaire (Google Form) and inspected utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM). The study outcomes revealed that financial literacy, financial attitudes, and perceived risk influence financial management behavior among BNPL users in the Generation Z and Millennial populations in Surabaya. The better the financial literacy, financial attitudes, and perceived risk, the more it encourages rational, wise, and controlled financial management behavior when utilizing BNPL. This research contributes to the literature on the application of prudent financial management behavior in the usage of BNPL. It provides input for the government and service providers in formulating regulations that support the effective development of BNPL fintech.
Sinergi Strategis ESG, Modal Intelektual, dan Kualitas Audit dalam Meningkatkan Kinerja Keuangan Perusahaan: Kajian Literatur Terkini Alifah Arum Trisnawati; Siti Sundari
BAJ: Behavioral Accounting Journal Vol. 6 No. 2 (2023): July-December 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i2.398

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara penerapan ESG (Environmental, Social, dan Governance), intellectual capital, dan kualitas audit terhadap kinerja keuangan perusahaan melalui pendekatan kualitatif berbasis studi literatur. Data diperoleh dari publikasi ilmiah bereputasi yang terindeks Scopus, Emerald, dan Google Scholar selama periode 2022–2025. Proses penelusuran dilakukan dengan bantuan software Publish or Perish versi 8 menggunakan kata kunci “ESG”, “Intellectual Capital”, “Audit Quality”, dan “Financial Performance” dalam Bahasa Inggris dan Indonesia. Dari hasil pencarian, sebanyak 15 artikel yang memenuhi kriteria dipilih untuk dianalisis secara mendalam. Temuan studi literatur menunjukkan bahwa ESG dan intellectual capital memiliki kontribusi positif terhadap kinerja keuangan perusahaan, terutama pada sektor yang sensitif terhadap isu lingkungan dan sosial. Kualitas audit, khususnya oleh firma Big 4, berperan sebagai variabel moderasi yang memperkuat hubungan tersebut dengan meningkatkan kepercayaan pemangku kepentingan. Penelitian ini menegaskan pentingnya pengelolaan strategis ESG dan capital intelektual yang didukung oleh audit berkualitas tinggi guna meningkatkan daya saing dan keberlanjutan perusahaan. Hasil ini diharapkan menjadi acuan bagi akademisi dan praktisi dalam memahami dinamika keterkaitan antara keberlanjutan, tata kelola, dan kinerja keuangan perusahaan.   This study aims to examine the relationship between the implementation of Environmental, Social, and Governance (ESG), intellectual capital, and audit quality on corporate financial performance through a qualitative literature review approach. Data were obtained from reputable scientific publications indexed in Scopus, Emerald, and Google Scholar for the period 2022–2025. The article search process was conducted using Publish or Perish version 8 software with keywords “ESG,” “Intellectual Capital,” “Audit Quality,” and “Financial Performance” in both English and Indonesian. A total of 15 relevant articles were selected for in-depth analysis. The findings reveal that ESG implementation and intellectual capital positively contribute to corporate financial performance, particularly in sectors sensitive to environmental and social issues. Audit quality—especially by Big 4 firms—acts as a moderating variable that strengthens the relationship by enhancing stakeholder trust. This study emphasizes the importance of strategically managing ESG initiatives and intellectual capital, supported by high-quality audits, to improve corporate competitiveness and long-term sustainability. The results provide valuable insights for both academics and practitioners in understanding the interplay between sustainability, governance, and financial outcomes.
The Role of Fair Value Accounting in Enhancing Financial Transparency in the Age of Digital Assets Kekoto Manneh; Siti Sundari
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.922

Abstract

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.
Identifikasi Tantangan dan Solusi dalam Sistem Pembayaran Utang Usaha pada PT Intidaya Dinamika Sejati Cristina H Siboro; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6736

Abstract

This research discusses the accounts payable payment system at PT Intidaya Dinamika Sejati by identifying the challenges faced and the strategic solutions that can be implemented to overcome these challenges, in order to improve the effectiveness of the company's debt management to suppliers. The challenges identified that caused obstacles in accounts payable management include delays in the invoicing verification process and a lack of coordination between the purchasing and finance departments. The approach used in this research is descriptive qualitative, with data collection techniques through observation and document studies. The results of the analysis show that internal factors, such as irregular administration and lack of internal controls, are the main causes of payment delays. The analysis results show that internal factors, such as the irregularity of administration and lack of internal control, are the main causes of payment delays. As a solution, the company is refining standard operating procedures (SOP), strengthening the information technology system by using an ERP service system, and enhancing the integration of the company's internal controls.  
PENGARUH PENGETAHUAN KEUANGAN, SIKAP KEUANGAN, INKLUSI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PERSONAL FINANCE UMKM DI MADURA Siti Sundari; Moh. Zaki Kurniawan; Bambang Sudarsono
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 7 No. 1 (2024): JIMEK VOLUME 7 NO 1 2024
Publisher : Fakultas Ekonomi Universitas Kadiri

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

Abstract

This study aims to identify the impact of financial knowledge, financial attitudes, financial inclusion, and Financial Technology on Personal Finance in Micro, Small and Medium Enterprises (MSMEs) in the Madura region. The subject of this study is MSME actors in Madura. As many as 100 MSME actors in Madura became respondents in this study through the distribution of questionnaires. The method used in this research is purposive sampling. The results of the study indicate that there is a positive impact of financial attitudes on the personal finance of MSMEs in Madura. However, financial knowledge, financial inclusion, and financial technology did not have a significant impact on MSME personal finance in Madura.
Co-Authors Ahmad Bashri Ahsin Fahmi Mubarok Alifah Arum Trisnawati Angga Rahma Zagitha Siregar Anisa Binti Roikatul Janah arie rafika dewi Arief Daryanto Asep Sadili ASEP SAEFUDDIN Asih, Munjiat Setiani Bambang Sudarsono Basuki, Rinawati Budiyono Budiyono Cristina H Siboro Debbie Melisa Dewi Delia Jayanti Wulandari Deviyanti Sofia Rachman Dewi Sinta Dewi, Endang Sri Dwi Indra Agustino Eka Wahjuningsih Erika YUliana Putri Erni Widiyani Fera Damayanti Fera Damayanti Fiya Wardhatul Islamyi Gatut Wahyu Anggoro Susanto Hadinata, Edrian Hairiyanto Hairiyanto Hairiyanto Hairiyanto Hasibuan, Ade Zulkarnain Jasmine Afianda Azahra Jasmine Najwa Al Khansa Kekoto Manneh Khairuddin Khairuddin Khairunnisa Khairunnisa Khairunnisa Khairunnisa, Khairunnisa Kurniawan, Moh. Zaki M Sofyan Febriyanto Mangara Tambunan Mariska Aryaningtyas Maya Anastasia Meita Ayu Anggraeni Mery Wahyu Rahmadhani Mufida Khairani Muhammad Irfan Dary Rahmatullah Norman Wijaya Gati Novy Putri Nur Wulan Pratiwi Pratiwi Putri Dyah Marhaeni Bawana Puspitasari Rachmat Rifky Septian Rapna Dewi Rekky Tinendung Renaldy Diaz Suryawan Resi Permanasari Retnaningrum, Kartika Rheza Ernowo Wicaksono Rina Moestika Setyaningrum Rismayanti Riza Rahmadani Rizma Fatmawati Putri Rohadatul Sabila Rusdianto Sesung sarmi Ningsih Siregar, Yunita Sari Sri Rahayu St. Rohmawatik Sumi Khairani Sundari Sundari Thasya Marha Tri Rizki Ramadhani Vicky Vendy Wahyu Hidayat Wahyu Hidayat Yuliani Yuliani Zakiyah Tasnim