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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Pendas : Jurnah Ilmiah Pendidikan Dasar Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi GEMA EKONOMI Jambura Economic Education Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Cognicia Balance Vocation Accounting Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Equity: Jurnal Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Penelitian dan Pengukuran Psikologi: JPPP International Journal of Economy, Education and Entrepreneurship (IJE3) Kontigensi: Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Moderasi : Journal of Islamic Studies Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Equilibrium: Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmu Keperawatan dan Kebidanan
Endah Susilowati
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Budaya Organisasi Terhadap Senjangan Anggaran dengan Komitmen Organisasi dan Partisipasi Anggaran Sebagai Variabel Intervening Aisyah, Nur; Susilowati, Endah
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.545

Abstract

Abstract The purpose of this study is to determine the effect of organization culture on budgetary slack with organizational commitment and budget participation as mediating variables. This research method uses a quantitative approach. The data collection technique is a questionnarie. The sample in this study uses purposive sampling that is 60 samples. The analysing technique of this study uses Smart PLS 3.0. The results of this study are organization culture that has a significant effect on organization commitment, organization culture has a significant effect on budgetary participation, organization commitment has a significant effect on budgetary slack, organization culture doesn't have a significant effect on budgetary slack, organization culture has an effect on budgetary slack mediated by organization commitment, and organization culture influence the budgetary slack which is mediated by budget participation.
Pengaruh Kepemilikan Institusional dan Komisaris Independen Terhadap Financial Distress Dengan Profitabilitas Sebagai Moderasi Putri Maulidya; Endah Susilowati
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3148

Abstract

This study aims to examine the effect of institutional ownership and independent commissioners on financial distress, as well as the role of profitability in moderating this influence. The population used in this study were textile and garment sub-sector companies in 2019-2023 with a total sample of 16 companies. The analytical method used in this study is PLS-SEM using SmartPLS 3. The research findings show that institutional ownership has no effect on financial distress, independent commissioners have a positive effect on financial distress, profitability can moderate the effect of institutional ownership on financial distress, and profitability is unable to moderate the effect of independent commissioners on financial distress. The novelty of this research is to combine institutional ownership and independent commissioners on financial distress by adding profitability as moderating variable.
Analisis Kesesuaian Prosedur Audit Persediaan oleh KAP ABC terhadap Standar Audit IAPI Arum Indah Setyarini; Endah Susilowati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15055

Abstract

Persediaan merupakan akun dengan tingkat risiko salah saji material yang tinggi sehingga memerlukan prosedur audit yang sesuai dengan standar profesional. Penelitian ini bertujuan menganalisis kesesuaian prosedur audit persediaan yang diterapkan oleh Ikatan Akuntan Publik Indonesia pada Kantor Akuntan Publik (KAP) ABC terhadap Standar Audit yang berlaku. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam dengan auditor, serta telaah dokumen audit terkait persediaan. Data dianalisis secara tematik untuk menilai tingkat kesesuaian prosedur audit dengan standar profesional. Hasil penelitian menunjukkan bahwa prosedur audit persediaan yang dilaksanakan KAP ABC pada umumnya telah sesuai dengan Standar Audit IAPI, mencakup pemeriksaan fisik, pengujian cut-off, penetapan sampel berbasis risiko, verifikasi dokumen pendukung, serta penyusunan jurnal penyesuaian. Namun demikian, ditemukan kendala pada ketepatan waktu pencatatan transaksi persediaan yang berasal dari kelemahan sistem administrasi klien, sehingga memengaruhi efektivitas pengujian cut-off. Temuan ini menegaskan bahwa kepatuhan terhadap standar audit telah terpenuhi, tetapi kualitas hasil audit sangat dipengaruhi oleh keandalan sistem pencatatan dan pengendalian internal entitas yang diaudit. Implikasinya, auditor perlu mempertimbangkan secara lebih kritis kondisi sistem klien dalam merancang prosedur audit agar hasil pemeriksaan lebih akurat dan andal.
KERAGAMAN GENDER DEWAN, INOVASI, CEO DUALITY, DAN KOMPENSASI EKSEKUTIF TERHADAP KINERJA ESG Nur Amirotul Suroyah; Endah Susilowati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i2.1083

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keragaman gender dewan, inovasi, CEO duality, dan kompensasi eksekutif terhadap kinerja ESG pada perusahaan sektor energi, basic material, industri, dan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sektor ini dipilih karena berisiko tinggi terhadap isu keberlanjutan. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, diperoleh 14 perusahaan sebagai sampel. Pengujian dilakukan menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa keragaman gender dewan, CEO duality, dan kompensasi eksekutif berpengaruh terhadap kinerja ESG, sedangkan inovasi tidak berpengaruh.
KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN Eny Latifah; Soeparlan Pranoto; Endah Susilowati
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 11 No 2 (2016): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v11i2.2016.pp78 - 90

Abstract

The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner.
PENGARUH TEST OF GROSS MOTOR DEVELOPMENT UNTUK MENINGKATKAN MOTORIK KASAR DALAM PERSPEKTIF HADIST PADA ANAK TINGKAT SEKOLAH DASAR Susilowati, Endah; Lessy, Zulkipli
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 2 (2024): Volume 09 No. 2 Juni 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i2.13633

Abstract

Physical education is an important component of education, not just an additional subject included in the school program. However, physical education is very important because it gives students the opportunity to be more actively involved in various movements related to sports. This is the reason why many students are attracted to physical learning as a way to channel their interests, develop their talents and channel their skills. Physical health is very important in the Islamic religion, and not taking care of it is the same as wronging yourself, because carrying out worship optimally requires good physical health. By using TGMD which includes twelve skills, including run, gallop, hop, leap, horizontal jump, slide, striking, dribble, catch, kick, and throw overarm, underhand roll. It is hoped that it can improve students' gross motor development. This field research uses quantitative research methods with Anava (One Path Analysis). Primary data consists of ten fifth grade students at SD Aisyiyah Lubuklinggau, and secondary data consists of heads. Therefore, it can be concluded that there is a significant relationship between the TGMD gross motor development test and the gross motor skills of fifth grade students in physical education, sports and health (PJOK). The results of the study also showed a significant relationship between the large motor development test (TGMD-2) and the gross motor skills of class V students at SD Aisyiyah Lubuklinggau.  Keywords: elementary school, gross motor, TGMD
Analisis Pengendalian Internal Utang Usaha dalam Perspektif COSO Framework Yuniasis, Eprilia Eka; Endah Susilowati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9721

Abstract

The aim of this research is to examine the internal management of accounts payable within PT XYZ based on the COSO Framework. The research utilizes a case study approach paired with a qualitative methodology. Data collection involved observations, interviews, and the review of documents. The result indicate that PT XYZ’s internal accounts payable control has, for the most part, been implemented successfully and in accordance with the five elements of the COSO wich are control environment, risk assessment, control activities, information and communication, and monitoring activities. The study found a clear segregation of duties between the Accounting Division and the Finance Division, comprehensive document verification procedures, and continuous monitoring of transactions. In addition, the Invoice Examination Summary (IPT) serves as a key internal control instrument that supports document verification, accounting records, communication of information, and transaction traceability. However, the accounts payable process continues to be carried out manually with the aid of Microsoft Excel and is not supported by an integrated accounting information system, creating a risk of administrative errors and increasing dependence on employee accuracy.
Co-Authors Abdul Aziz Aisyah Regina Al Kindy Al Fatya, Kayyana Ihsan Alfi Ardiyanti Alvian Ananta Pramadya Ananda Faticha Putri ANDYARINI, ESTI NOVI Anggraeni, Nia Anindiyadewi, Nabila Carissa Ardilla, Alfin Ardiyanti, Alfi Arie Kusuma Dewa Arie Kusuma Dewa Ariya Mutika Arum Indah Setyarini Ayu Nur Fadillah Bella Fransiska Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Damelia Basauli Tambunan Dana Puspitasari Diah Hari Suryaningrum Drajat, Nabilah Aribah Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Eny Latifah Fadel Muhamad Fadhila Aurelia Faticha Putri, Ananda Febiani Tevia Permana Fernanda Novia Pramitha Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Gading Tio Yuniar Gading Tio Yuniar Gandini, Aulia Gempita Asmaul Husna Hadi, Inthomy Haryati, Tantina Hati, Herwinda Anggun Permata Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Ihza Pahlevi, Marhaendra Ikhlasul Ardi Nugroho Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Khoiriyah, Zulfatul Khoirur Rozikin Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda Manneh, Kekoto Manzala, Aura Marhaendra Ihza Pahlevi Marisa, Ani Muhamad Ubaidilah Muhammad Daffa Rasyadan Nadifah Ita Purnamasari Nanda Wahyu Indah Kirana Natasya Agustine Nawaal Fakhri Widiantoro Nawangsari, Nonny Laurencia Nayla Fadhlika Rizqi Noegroho, Fajar Nova Lusiana Nur Affifah, Audy Nur Aisyah Nur Amirotul Suroyah Nur Faizah Nurdiana Kus Hartatik Nuril Ade Pramudita Nuril Ade Pramudita Ogi Wisnu Saputra Oryza Tannar P. Eko Prasetyo Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Prajnananira, I Gusti Ayu Dhira Yoseva Putri Maulidya Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Putri, Firdianti Permata Radendhania Aisyah Selfandari Rafi Faisal, Muhammad Rahmadani, Sri Ayu Dwi Rahmawati, Alifia Nur Raihan Ramadhan Adriansya Putra Ramadhan, Raihan Riyan Adinugroho Romauli Nainggolan Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Santosa, Sedya Saputri, Nemshy Elfa Sari Andayani Sari Andayani Sari, Elvita Fitriana Septa Dinda Alfia, Famia Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Siti Nurhidayati Siti Sundari Soeparlan Pranoto St. Rohmawatik Sukmayudha Novadi Leksono Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tifalia Izzati Yaumi Sabila Tri Maryanti Tri Maryanti Vicky Vendy Wahyudi, Didu Wardono, Gadang Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wulandari Hidayanti Yolanda, Wafa Yuniasis, Eprilia Eka Zakharia Vito Trinova Zidan Naufal Akbar Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah Zulkipli Lessy