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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Management, Business, and Social Science Narra J Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Scientech Research and Development Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Economics, Management and Accounting MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah E-JURNAL AKUNTANSI Mujtama’ Jurnal Pengabdian Masyarakat
Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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PENGARUH TAX RISK, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE Anggraini Firsana Wayne; Fidiana Fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.8037

Abstract

This research examines the effect of Tax Risk, audit committee, independent commissioner board, and leverage on tax avoidance at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Furthermore, the research applies a quantitative approach. The data were taken from the companies’ annual reports and financial statements listed on the IDX. The data were collected using purposive sampling, with 15 companies as samples and a total of 60 observations during the four-year period. The data were analyzed using multiple linear regression after fulfilling the classical assumption tests. The results of testing and analysis show that Tax Risk has a positive effect on tax avoidance at State-Owned Enterprises (BUMN). However, the audit committee has a negative effect on tax avoidance, while the independent commissioner board does not affect tax avoidance. Meanwhile, leverage has a positive effect on tax avoidance. These findings indicate that corporate governance mechanisms and capital structure have different roles in influencing tax avoidance practices in State-Owned Enterprises (BUMN).
Reliability of Audit Evidence during Pandemic Restrictions Fidiana Fidiana; Endang Dwi Retnani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.393

Abstract

The latest technology-based audits have quickly overcome traditional barriers for auditors to access data, client resistance, and client readiness. However, the auditor’s capacity to gather adequate and pertinent audit evidence may be hampered by limitations on travel and access as well as a shortage of human resources as a result of health issues. This research aims to analyze and discuss how auditors view and consider audit evidence throughout the pandemic. This qualitative method involves the perceptions of Indonesian Public Accountants (CPA Indonesia), especially in the Indonesian context. The informants were chosen by their involvement in their work as the partners or senior auditors of an audit firm. This research finds that during the pandemic, by fulfilling legal statutory audits and rendering a clean audit opinion even in the absence of compelling audit evidence, auditors can preserve their credibility and stability. Second, in the event of extraordinary circumstances, regulators ought to create audit guidelines and standards. Third, in order to perform audit procedures digitally and remotely, audit firms need to make investments in information technology. The implication is that the crusader, the safe pair of hands, the accommodator, and the truster are four different types of audit engagement partners discovered as a secondary result of this research.
Market Reaction on the Announcement of Elected President (The 2019 Presidential Election in Indonesia) Fidiana Fidiana
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.77

Abstract

Investors tend to respond to political events information because they are considered to be supporting or risking the stability of the capital market, so they must immediately make investment decisions quickly. Unlike the election process in other countries, this five-yearly election in Indonesia is not just a regularity of changing authorities but also carries an ideological gamble. The 2019 election as a necessary test for Indonesia related to the issue of communist phobia: between secular and conservative. Different from previous research on political events that focus on the electoral period, this study aims to prove the information content of the presidential announcement in 2019 by using a window period of eleven days, which is five days before and five days after the announcements. Tests were conducted on 45 companies registered as LQ-45 companies in 2019. Different samples of paired tests were done using a paired t-sample tool by comparing abnormal returns and the level of stock trading activity. By using various tests, this study proves the existence of significant differences in abnormal returns and trading activities in the period before and after the 2019 presidential announcement. So, it was concluded that the 2019 presidential announcement had information content that had an impact on obtaining abnormal returns for investors. This study also proves that investors respond to information and political events as part of their investment decisions. So that daily transaction fluctuations are indicated by a trend of increasing and decreasing selling and buying actions on a spot time.
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Abdan Syakura; Fidiana Fidiana; Wahidahwati Wahidahwati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA, SISTEM PENGENDALIAN INTERN PEMERINTAH,SISTEM INFORMASI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KEUANGAN Mochamad Taufan Noor; Fidiana Fidiana; Nur Handayani
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 2 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.125

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh Kompetensi Aparatur Sipil Negara, Sistem Pengendalian Intern Pemerintah, Sistem Iinformasi Keuangan Daerah terhadap Akuntabilitas Keuangan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari    kuesioner yang disebarkan langsung kepada responden yaitu Populasi  dalam  penelitian  ini  adalah     semua pihak  yang  menerima  delegasi  wewenang  dan  tanggung  jawab  untuk terlibat dalam  Pembuatan Laporan Keuangan  yang ada  di 32 Organisasi Perangkat Daerah Kabupaten Gresik. Dalam hal ini populasi penelitian adalah di setiap Organisasi Perangkat Daerah Kabupaten gresik dalam penyusunan perencanaan anggaran serta berkaitan dengan penyusunan laporan keuangan. Populasi dalam penelitian ini berjumlah 56. Hasil analisis menunjukkan bahwa Kompetensi Aparatur Sipil Negara berpengaruh secara positif terhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Kompetensi Aparatur Sipil Negara akan meningkatnya juga Akuntabilitas Keuangan. Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Sistem Pengendalian Intern Pemerintah akan meningkatnya juga Akuntabilitas Keuangan. Sistem Informasi Keuangan Daerah berpengaruh positifterhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Sistem Informasi Keuangan Daerah akan meningkatnya juga Akuntabilitas Keuangan.
PERAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH INTEGRITAS DAN KREATIVITAS TERHADAP KINERJA PEGAWAI SEKTOR PUBLIK Putra, Brillian Hanenda; Fidiana, Fidiana
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 03 (2026): Jurnal Manajemen Terapan dan Keuangan (On Proses)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i03.59444

Abstract

Abstrak Penelitian ini mengkaji pengaruh integritas dan kreativitas terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel intervening pada Kantor Wilayah Kementerian Hak Asasi Manusia (HAM) di Provinsi Jawa Timur, Jawa Tengah, dan Daerah Istimewa Yogyakarta. Pendekatan kuantitatif dengan metode PLS-SEM diterapkan terhadap 103 responden menggunakan teknik sampling jenuh. Hasil penelitian menunjukkan bahwa integritas dan kreativitas berpengaruh signifikan terhadap kepuasan kerja; kepuasan kerja berpengaruh kuat terhadap kinerja pegawai; dan kepuasan kerja memediasi penuh hubungan integritas-kinerja serta kreativitas-kinerja. Integritas tidak berpengaruh langsung secara signifikan terhadap kinerja. Temuan ini menegaskan peran sentral kepuasan kerja dalam mengubah integritas dan kreativitas menjadi peningkatan kinerja nyata di sektor publik. Kata kunci: Integritas; Kreativitas; Kepuasan Kerja; Kinerja Pegawai; Sektor Publik
Pendampingan Analsis SROI Program Konservasi: Restorasi Sumber Daya Air di Desa Galih Kecamatam Pasrepan Kabupaten Pasuruan Widhi Ariestianti; Fidiana Fidiana; Endang Dwi Retnani; Diniwidyawati; Hindah mustika
Mujtama': Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v5i1.3421

Abstract

kecamatan pasrepan. Pasuruan dilakukan oleh tim pengabdian dari STIESIA dan tim YSKI dalam hal yayasan konang yang masuk dalam CSR PT Tirta Investama memfokuskan pada perhatian bagaimana masyarakat desa galih dalam pertanian khususnya dapat berlangsung dengan baik. Adanya upaya yang dalam hal ini berupa pemahaman dan pemberian contoh perhitungan SROI (Social Return on Investment) merupakan suatu metode yang dapat dipergunakan untuk mengukur adanya dampak berupa sosial, lingkungan, dan ekonomi dari suatu aktivitas dari program dalam suatu bentuk nilai finansial. Dalam hal ini SROI membantu suatu organisasi dalam memahami, mengukur, dan mengkomunikasikan dalam suatu nilai sosial, ekonomi, dan lingkungan yang dihasilkan dari suatu pekerjaan atau kebijakan yang telah dibuat. Hal ini sesuai dengan desa galih yang mengalami kesulitan terkait dengan distribusi air untuk pertanian dan kebutuhan rumah tangga. Adapun hasil dari pengabdian ini dapat dikatakan bahwa masyarakat memahami dengan benar bahwa perlu menyeimbangkan ekologi, karena ekologi yang merupakan bagian terbesar dari SROI harus dipahami dan diimplementasikan dengan baik. Adanya hasil terkait pemahaman ini tentunya akan berdampak pada kesuksesan dari program yang akan dilakukan oleh para pemuda di desa galih yang tergabung dalam KMPS
Interpreting Earnings Management as A Prudential Practice: Evidence from Savings and Loan Cooperative Siti Julaicha; Fidiana Fidiana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3079

Abstract

Earnings management has predominantly been examined in profit-oriented organizations, while its meaning and practice in savings and loan cooperatives remain relatively underexplored. Unlike investor-owned firms, cooperatives are member-oriented organizations in which Surplus of Cooperative Operations (Sisa Hasil Usaha/SHU) functions not only as an indicator of financial performance but also as a mechanism for distributing economic benefits to members. This study aims to understand how earnings management is interpreted and practiced by managers and board members of savings and loan cooperatives, particularly in relation to accounting discretion, members’ interests, SHU distribution, and stewardship. The study employs a qualitative approach using a case study design. Data were collected through in-depth interviews with six informants from two savings and loan cooperatives, referred to as Cooperative A and Cooperative B, and analyzed using thematic analysis with the support of NVivo. The findings indicate that earnings management is not necessarily perceived as opportunistic manipulation but may be understood as responsible accounting discretion, particularly in managing member receivables, establishing loan loss provisions, and recognizing revenue. Such discretion is closely associated with stewardship responsibilities, accountability to members, financial prudence, and cooperative sustainability. Differences between the two cooperatives further demonstrate that accounting discretion is shaped by organizational context and considerations regarding SHU distribution and members’ welfare. The study recommends strengthening transparency and accountability in cooperative financial reporting and governance to ensure that accounting discretion remains aligned with members’ interests, prudent financial management, and long-term cooperative sustainability.
Co-Authors - Lussiana Abdan Syakura Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Anggraini Firsana Wayne Ariestianti, Widhi Aulia Rezy Fany Ayuningtiyas, Intan Saputri Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Batul, Febronia Hersi Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Diniwidyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Hindah Mustika Ikhsan Budi Riharjo Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Madinatul Umro, Madinatul Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu Primasari, Ratna Arizka Putra, Brillian Hanenda Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sandy Novianto Sandy Setyawardani, Lydia Siti Julaicha Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Syarifa, Hafidha Raniz Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Widhi Rochdianingrum Widyawati, Dini