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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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 Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 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) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH 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) International Journal of Economics, Management and Accounting Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah

Fidiana, Fidiana

Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

Author-ID : 488629

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX Cindy Calista Gunawan; Fidiana Fidiana
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.5326

ABSTRACTThis research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run.ABSTRAKPenelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.

Trinity: Accounting education from a Christian perspective Heru Pribowo; Fidiana Fidiana; Bambang Suryono
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.3995

Penelitian ini bertujuan untuk mengeksplorasi pemahaman dan kesadaran akuntan pendidik pada pendidikan akuntansi dari sudut pandang kecerdasan spiritual Kristen. Untuk itu, penelitian ini menggunakan pendekatan fenomenologi sebagai metode penelitian. Data dihimpun melalui wawancara mendalam menggunakan epoche pada beberapa informan (dosen di sebuah perguruan tinggi di Palangka Raya, Kalimantan Tengah). Data yang diperoleh dianalisis dengan pendekatan fenomenologi transendental. Hasil riset ini menunjukan bahwa informan memiliki kesadaran berketuhanan dalam dirinya. Setiap informan mengharapkan bahwa nilai ketuhanan atau spiritual dapat diintegrasikan dalam pendidikan akuntansi sekarang, agar kelak lulusan akuntan tidak menjadi salah arah ketika menghadapi pekerjaan dan menerapkan ilmu yang dimilikinya. Terdapat tiga (3) nilai atau makna yang terkandung dalam nilai spiritual Kristen, yaitu: takut kepada Tuhan, integritas (cerminan) Tuhan, dan surga. Ketiga nilai tersebut akan dimiliki oleh seorang akuntan jika sejak pendidikan mereka telah memiliki nilai ketuhanan atau spiritual dalam dirinya. Hasil penelitian ini menegaskan pentingnya mengintegrasikan nilai-nilai spiritual pada mata-mata kuliah yang ada, tidak hanya yang terkait dengan etika tapi juga akuntansi secara umum.

Strategi ekspansi usaha dan pengelolaan kas berbasis teknologi informasi pada era new normal Fidiana Fidiana; Widhi Ariestianti; Endang Dwi Retnani; Dini Widyawati
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4, No 2 (2021): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i2.9585

Handicraft SMEs are one of the sectors affected by the Covid-19 pandemic. The implementation of this community service activity aims to offer the right expansion strategy for MSMEs affected by the Covid-19 pandemic. The scope of community service activities is limited to the Sukolilo Surabaya Handicraft SMEs. Some MSMEs have managed to survive and some have been less fortunate. The method of activity is to provide recommendations through virtual assistance activities through zoom and WhatsApp social media related to strategies to increase business and manage finances during the new normal era. The results of this community service activity include several MSMEs responding by diversifying their products and businesses. Second, partners with marketing problems have created accounts through the Instagram and Facebook applications and have participated in the exhibition agenda. Third, partners with financial problems have carried out simple financial management manually and using the SME Accounting application.

REALITAS AKUNTABILITAS BADAN KESWADAYAAN MASYARAKAT DI KOTA BATU Fidiana Fidiana; Sutjipto Ngumar
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Akuntabilitas KSM/BKM merupakan cermin kinerja entitas kelompok swadaya masyarakat pada program Kotaku. Penelitian ini dilakukan dengan melihat fenomena keterlambatan pelaporan keuangan di KSM/BKM yang menunjukkan adanya masalah dalam proses akuntansinya atau dalam pelaksanaan programnya. Penelitian ini dilakukan di KSM/BKM Kecamatan Bumiaji Kota Batu. Terdapat Berdasarkan hasil survey penelitian ini menemukan beberapa hal. Pertama, tingkat partisipasi atau kehadiran pengurus sangat rendah sehingga hanya satu atau dua pengurus yang aktif. Hal ini menyebabkan terjadinya perangkapan tugas. Kondisi ini mewakili sifat sukarelawan pengurus karena umumnya mereka tidak digaji. Beberapa KSM memang telah memberi insentif kepada UPK namun belum seluruh KSM melakukan hal yang sama. Kedua, kompetensi pengurus secara umum bukan dari latar belakang akuntansi sehingga mereka tidak segera mampu memahami proses akuntansi. Ketiga, persepsi dana bergulir adalah pemberian cuma-cuma sehingga enggan mengembalikan dana tersebut. Keempat, lemahnya monitoring dan pengawasan oleh UPK sejak dari prosedur administratif dan sanksi

Kepatuhan Pelaporan E-Faktur 3.0 Berdasarkan Persepsi Efikasi Diri, Kebermanfaatan, dan Kemudahan Maulana Robbi Felani; Fidiana Fidiana
Jurnal Kajian Akuntansi Vol 6, No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5675

AbstractThis study aims to test the impact of the perceived self-efficacy, the usefulness, and the convenience toward electronic periodic tax return (e-SPT) of electronic value added tax (VAT) reporting. This study is quantitative research. The data are collected by distributing questionnaires to 121 participants, they are directors, supervisor, and accountant staffs of the companies which are considered as the VAT enterprise. in East Java and has used e-invoice version 3.0 for the reporting of e-SPT VAT period. Research instruments in the form of questionnaires with 7 (seven) questions for self-efficacy variables 10 (ten) question indicators for perception of usefulness as well as perception ease of use. The analysis of this study applies the multiple linier regression method. As a result, statistical tests support the hypothesis that perception of self-efficacy and ease perception improve compliance of e-VAT reporting. Meanwhile, the perception of usefulness has no effect on compliance of e-VAT reporting. This finding provides confirmation that e-Invoice 3.0 is a new application so that taxpayers as users are still in the process of adapting the use of the application so that many additional features that cannot be maximum utilized by the taxpayer in the short term.Keywords: Ease of use; Electronic periodic tax return; Perceived self-efficacy; Usefulness; VAT Abstrak Penelitian ini bertujuan untuk menguji pengaruh persepsi efikasi diri, persepsi kebermanfaatan, dan persepsi kemudahan terhadap kepatuhan pelaporan e-SPT masa PPN berbasis e-Faktur 3.0. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dengan responden sejumlah 121 orang yang terdiri dari direktur, supervisor maupun staf akuntansi yang terdaftar sebagai Pengusaha Kena Pajak di Jawa Timur dan telah menggunakan e-faktur versi 3.0 untuk pelaporan e-SPT masa PPN. Instrumen penelitian berupa kuesioner dengan 7 (tujuh) pertanyaan untuk variabel efikasi diri, 10 (sepuluh) indikator pertanyaan untuk persepsi kebermanfaatan dan persepsi kemudahan penggunaan. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil uji statistik mendukung hipotesis bahwa persepsi efikasi diri dan persepsi kemudahan meningkatkan kepatuhan pelaporan e-SPT masa PPN. Sementara itu, persepsi kebermanfaatan tidak berpengaruh terhadap kepatuhan pelaporan e-SPT masa PPN. Temuan ini memberikan konfirmasi bahwa e-Faktur 3.0 merupakan aplikasi baru sehingga wajib pajak sebagai pengguna masih dalam proses adaptasi penggunaan aplikasi sehingga banyak fitur tambahan yang belum bisa dimanfaatkan secara maksimal oleh wajib pajak. Artinya, manfaat aplikasi e-Faktur belum bisa dirasakan dalam jangka pendek.Kata Kunci: e-SPT masa PPN; Kegunaan; Kenyamanan; Persepsi Kemudahan Penggunaan

Manajemen Laba, Profitabilitas, dan Likuiditas sebagai Peringkat Obligasi Ulya Anisa’ul Maghfiroh; Fidiana Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2445.136 KB)

Bond rating is one of the considerations before investors to invest bonds. This is done because the bond rating provides an informative statement and gives a signal about the probability of a company's debt failure. In the process of rating bond ratings, rating agencies assess the company through the company's financial statements. The purpose of the assessment is to find out whether earnings management, profitability, and liquidity and their influence in the bond rating. The sample in this research is a manufacturing company which is listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period and rated by PT Pefindo. The sample that was selected using purposive sampling method to obtain the sample of 11 companies. Hypothesis testing uses logistic regression analysis to test the influence of earnings management, profitability, and liquidity to bond rating. The results of this research proves that the variable of earnings management and liquidity does not influenced the rating of bonds. While the profitability variables give influence the rating of bonds

Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan - Lussiana; Titik Mildawati; Fidiana Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.099 KB)

Semenjak ditetapkan sebagai PTNBH berdasarkan PP No. 83 Tahun 2014 maka ITS dituntut untuk melakukan perbaikan kinerja dalam pengelolaan dan pelayanan publik untuk mencapai good governance. Penelitian ini bertujuan untuk menggali wujud transparansi dan akuntabilitas kinerja anggaran ITS dalam mendorong peningkatan kinerja organisasi. Data diperoleh dari beberapa informan kunci dan kemudian disajikan dengan pendekatan intrepretif. Penelitian ini menemukan bahwa kinerja anggaran dapat mengantarkan ITS mewujudkan good university governance pada aspek transparansi dengan mempublikasi seluruh laporan kepada publik. Sedangkan akuntabilitas diwujudkan dengan memenuhi kontrak kinerja dengan Kemenristek Dikti dan standar biaya yang ditetapkan oleh Kementerian Keuangan. Transparansi dan akuntabilitas ini dapat diwujudkan berkat integrasi SipMonev dan SimRBA

The implementation of spiritual and financial accountability in Islamic boarding school Ratna Wati; Lilis Ardini; Fidiana Fidiana
al-Uqud : Journal of Islamic Economics Vol. 6 No. 1 (2022): January
Publisher : Universitas Negeri Surabaya

Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.

PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Gelia Ayu Pramaiswari; fidiana fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

The purpose of this study is to investigate how profitability, capital intensity, and corporate governance affect tax avoidance. The formulation of the problem in this study is whether there is an influence between profitability, capital intensity, independent commissioners, institutional ownership, and the audit committee on tax avoidance listed on the Indonesia Stock Exchange using the purposive sampling method, namely the selection of samples with criteria determined by the researcher. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research by processing secondary data obtained on the Indonesia Stock Exchange. The number of research samples is 15 companies. Multiple linear analysis using the SPSS 22 version is the data analysis technique used. The results show that the variables of profitability, capital intensity, institutional ownership, and audit committee have a positive effect on tax avoidance, while independent commissioners have no effect on tax avoidance because not all independent commissioners can show their independence.

Eco-Printing: The Potential of an Eco-Friendly Economy in the Era of a Pandemic Fidiana Fidiana; Widhi Ariestianti Rochdianingrum; Endang Dwi Retnani; Dini Widyawati
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Eco-print is a fabric dyeing technique from ecology or plants commonly known as eco-dyeing. Eco-print aims to print patterns and colors on fabrics to produce unique, natural, and authentic motifs. The principle used is to attach flowers, leaves, stems, or other parts of plants that contain color pigments to the fabric media. Fabrics that are given motifs and colors with eco-print techniques can evolve into batik products, bags, umbrellas, and other crafts. In other words, Eco-print products do not use synthetic or chemical dyes but utilize natural patterns and colors from plant parts such as twigs, leaves, stems, and flowers. The eco-print method is thus very environmentally friendly by utilizing materials found in the surrounding environment. In addition, eco-print-based products have economic prospects during the COVID-19 pandemic because people have started to care about the environment. This product is also exclusive and unique because the motifs and colors produced are never the same. The uniqueness of the motif is unlimited depending on creativity. Each cloth has a variety of motifs according to the type and layout of the plants used. Each fabric is different from other fabrics in terms of motifs and colors. It is an economic potential that causes eco-print products to have a higher selling value than synthetic products. Thus, eco-print products are not mass products. Each product uses a set of plants as a pattern and is disposable. The primary color dyeing process, the length of steaming, the technique of placing plants on the cloth, the rolling technique, and the intensity of sunlight when drying will produce different results on each sheet of fabric, although the technique used is always the same. The print results are often unexpected and quite surprising. It is interesting and challenges eco-print craftsmen to keep experimenting to produce quality and standardized products. After the eco-print training, MSME women in Sukolilo produced batik clothes, headscarves, jute combination bags, and tablecloths. The products from this eco-print need a network to be able to reach potential markets both locally and globally

Co-Authors - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Ariestianti, Widhi Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budi Riharjo, Ikhsan Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dwi R, Endang Fadil Fadjrih Asyik, Nur Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gelia Ayu Pramaiswari HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mustika, Hindah Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Primasari, Ratna Arizka 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 Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati, Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widyawati, Dini

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