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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal GEMA EKONOMI Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Cognicia Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL 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 Jurnal Penelitian dan Pengukuran Psikologi: JPPP International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 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) Jurnal Ilmiah Ekonomi dan Manajemen IIJSE 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 Pengabdian Masyarakat SENSASI

Endah Susilowati

Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia

Author-ID : 515565

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda Nadifah Ita Purnamasari; Endah Susilowati; Nanda Wahyu Indah Kirana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6938

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants. Keywords: Accounting System, Employment Injury Security, Death Security

Kebijakan Hutang Memoderasi Arus Kas Bebas dan Kebijakan Dividen terhadap Nilai Perusahaan Consumer Non-Cyclicals Radendhania Aisyah Selfandari; Endah Susilowati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.57596

Penelitian ini dilakukan dengan tujuan membuktikan bahwa kebijakan hutang mampu memoderasi pengaruh arus kas bebas dan kebijakan dividen terhadap nilai perusahaan consumer non-cyclicals. Populasi pada penelitian yaitu laporan keuangan perusahaan consumer non-cyclicals tahun 2016-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sejumlah 115 laporan keuangan. Analisis dalam penelitian ini menggunakan teknik analisis pendekatan SEM berbasis PLS dengan software SmartPLS 3.0. Penelitian ini mempunyai kebaruan yaitu kebijakan hutang mampu memperkuat pengaruh arus kas bebas terhadap nilai perusahaan. Hasil dari penelitian ini menunjukkan bahwa arus kas bebas dan kebijakan dividen mampu memberikan kontribusi terhadap nilai perusahaan dan kebijakan hutang dapat memperkuat pengaruh arus kas bebas dan kebijakan dividen terhadap nilai perusahaan. Kata kunci: Arus Kas Bebas, Kebijakan Dividen, Kebijakan Hutang, Nilai Perusahaan

THE EFFECT OF IDEALISM, LOVE OF MONEY, AND AGE OF ACCOUNTING STUDENTS ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS Muhammad Daffa Rasyadan; Endah Susilowati
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.181

This study aims to examine and prove the influence of idealism, love of money, and age of accounting students on accounting students' ethical perceptions. In this study, the method used is a quantitative approach with the approach used in this study using aspects of processing through statistical methods with numerical data base. The population as well as the sample used in this study were all accounting students at UPN Veterans East Java. The type of data used in this study used primary data obtained directly from 93 respondents of UPN Veteran East Java accounting students. The research data source came from collecting questionnaires which were distributed via the Google Form platform and distributed via the WhatsApp Group of UPN Veteran East Java accounting students. The data analysis technique used in this study is Partial Least Squares (PLS) with the help of SmartPLS software. The results of the study show that idealism and age influence the ethical perceptions of accounting students. Meanwhile, the Love of Money has no effect on the Ethical Perceptions of Accounting Students

COMPANY PERFORMANCE MEDIATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON FIRM VALUE Ilvia Azhari Salsabila; Endah Susilowati
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.183

Firm value is a public view of the company based on the reciprocity that the company can provide to stakeholders. This quantitative research raises the object of environmental performance as an independent variable and firm value as the dependent variable and is complemented by company performance as an intervening variable. The purpose of this study is to examine company performance in mediating the effect of environmental performance on firm value. The population in this study are manufacturing companies in the fast moving consumer goods sector listed on the Indonesia Stock Exchange, which recorded 77 companies. Data collection is carried out secondarily which is obtained from the official IDX website and MENLHK PROPER. The research sample was selected using purposive sampling method where there are certain criteria, such as: publishing annual reports during the 2017-2022 period and participating in the PROPER program in the 2017-2022 period. The number of samples in this study amounted to 26 companies. This research analysis uses the PLS test tool (Partial Least Square (PLS) with SmartPLS 4.0 software. The results showed that company performance was able to mediate the effect of environmental performance on firm value. This research is expected to be used as a new reference for further researchers related to existing topics and is expected to be able to be used as a consideration for companies to further improve their environmental performance

Pengaruh Good Corporate Governance Terhadap Pengungkapan ESG dan Kinerja Perusahaan Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Gempita Asmaul Husna; Indrawati Yuhertiana; Endah Susilowati
Jurnal sosial dan sains Vol. 3 No. 12 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i12.1091

Latar Belakang: Wujud komitmen perusahaan terhadap isu keberlanjutan adalah dengan melaksanakan tangung jawab yang berkaitan dengan sosial, lingkungan, dan tata kelola sehingga dengan demikian perusahaan bertanggung jawab dalam mewujudkan pembangunan yang berkelanjutan sesuai dengan komitmen negara-negara G20 terhadap isu SDGs (Sustainable Development Goals). Tujuan: Tujuan dari penelitian ini adalah untuk mengukur pengaruh Good Corporate Governance terhadap pengungkapan ESG dan Kinerja Perusahaan pada Perusahaan BUMN yang terdaftar di BEI periode 2018-2022. Metode: Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Data pengungkapan ESG yang digunakan dalam penelitian ini berasal dari laporan keuangan dan laporan SR yang ada di BESI dalam kurun waktu lima tahun, dari tahun 2018-2022 dengan menggunakan alat uji statistic SmartPLS. Hasil: Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran dewan direksi, independensi komite audit, jumlah rapat komite audit, tidak berpengaruh terhadap Pengungkapan ESG. Jumlah rapat dewan direksi, ukuran komite audit, keahlian komite audit berpengaruh terhadap pengungkapan ESG. Kesimpulan: Ukuran dewan direksi, independensi komite audit, jumlah rapat komite audit tidak berpengaruh dengan kinerja perusahaan. Jumlah rapat dewan direksi, ukuran komite audit, dan keahlian komite audit berpengaruh terhadap kinerja perusahaan

Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah Natasya Agustine; Endah Susilowati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4765

This study aims to test and prove the impact of internal control, organizational culture, and internal audit on fraud in the Sidoarjo district government. The research method used is quantitative method, the data used is primary data. Data collection method in the form of a questionnaire. The population in this study were 26 agencies and offices in Sidoarjo district. The sample in this study used a simple random sampling technique using the slovin formula so that a sample of 96 was obtained. The processing method used was multiple linear regression. The results showed that the internal control variables showed sig. of 0.009 which means <0.05; b) organizational culture variable shows sig. of 0.001 which means <0.05; c) the internal audit variable shows sig. of 0.000 which means <0.05. In conclusion, internal control, organizational culture, and internal audit contribute to reducing fraud. The biggest impact is internal audit, the better the internal audit is carried out, the lower the fraud will be. Keywords: Internal Audit, Organizational Culture, Fraud, Internal Control

Sistem Informasi Akuntansi, Efektivitas Pengendalian Internal, Asimetri Informasi dan Moralitas Individu terhadap Kecurangan Akuntansi Riyan Adinugroho; Endah Susilowati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4773

The purpose of this research is to examine the influence of accounting information systems, the effectiveness of internal control, information asymmetry and individual morality on accounting fraud in . The population of this study were employees of PT. Petrokimia Gresik and the sampling technique used in this research is saturated sampling with a total sample of 100 employees of PT. Gresik Petrochemicals. Data was collected by giving questionnaires to respondents in departments related to accounting information systems. The data analysis technique used is the PLS Model with the help of Warp PLS 8.0 software which includes three stages in its measurement, namely outer model analysis, inner model analysis and hypothesis testing. The results of this study indicate that partially accounting information system variables, the effectiveness of internal control, and individual morality have a significant negative effect on accounting fraud. Meanwhile, information asymmetry has a significant positive effect on accounting fraud.

PENGARUH PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS PENGELOLAAN DANA DESA SEBAGAI VARIABEL INTERVENING Permatasari, Intan; Susilowati, Endah; Tannar, Oryza

Publisher :

Tujuan dari penenlitian ini untuk menguji dan membuktikan partisipasi masyarakat dan akuntabilitas pengelolaan dana desa mempengruhi efektivitas pengelolaan dana desa di desa pada kecamatan kanor kabupaten bojonegoro. Pada penelitian ini populasinya adalah pemerintah desa di kecamatan kanor dan badan permusyawaratan desa. Penelitian ini menggunakan teknik purposive sampling, sampel dipilih berdasarkan pertimbangan yang memiliki tujuan data yang diperoleh lebih representative. Membagikan kuesioner kepada responden adalah cara untuk pengumpulkan data. Hasil dari penelitian mempertunjukkan bahwa masyarakat yang berpartisipasi dan akuntabilitas pengelolaan dana desa cukup berpengaruh pada efektivitas pengelolaan dana desa. Hal ini menunjukkan jika partisipasi oleh masyarakat dan akuntabilitas pengelolaan dana desa semakin tinggi, efektivitas pengelolaan dana desa di kecamatan kanor kabupaten bojonegoro juga semakin baik.

ANALISIS DAMPAK ADANYA BELANJA MODAL PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2016-2020 Leksono, Sukmayudha Novadi; Susilowati, Endah; Widoretno, Astrini Aning
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini ditujukan untuk menguji dan membuktikan dampak adanya Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap belanja modal pada Pemerintah Provinsi di Indonesia tahun 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda sebagai teknik analisisnya. Teknik penentuan sampelnya menggunakan teknik sampling jenuh atau sensus, sehingga jumlah sampel dalam penelitian adalah 170 sampel. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh terhadap alokasi belanja modal.

KEMATANGAN EMOSI DENGAN PENYESUAIAN SOSIAL PADA SISWA AKSELERASI TINGKAT SMP Susilowati, Endah
Cognicia Vol. 1 No. 1 (2013): Maret
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/cognicia.v1i1.1447

Saat ini beberapa sekolah menyelenggarakan dua program belajar yaitu program reguler dan akselerasi. Program akselerasi dikhususkan bagi siswa yang berbakat akademik. Penelitian ini bertujuan untuk mengetahui hubungan antara kematangan emosi dengan penyesuaian sosial pada siswa akselerasi di SMPN 1 Malang. Penelitian ini merupakan penelitian kuantitatif korelasional. Subjek penelitian ini diambil dari seluruh siswa akselerasi yang ada di SMPN 1 Malang yang berjumlah 46 siswa. Instrumen yang digunakan untuk mengambil data adalah dengan menggunakan dua skala, yaitu skala kematangan emosi dan skala penyesuaian sosial. Teknik analisa data dalam penelitian ini menggunakan uji korelasi product moment. Berdasarkan hasil penelitian diketahui bahwa terdapat hubungan positif yang sangat signifikan antara kematangan emosi dengan penyesuaian sosial (r =0,794, p<0,01). Artinya bahwa apabila kematangan emosi siswa akselerasi tinggi biasanya akan di ikuti dengan penyesuaian sosial yang tinggi, begitu juga ]jm’’sebaliknya. Adapun besarnya sumbangan efektif kematangan emosi dengan penyesuaian sosial sebesar 63%, sedangkan sisanya 37% disebabkan oleh faktor lain. Kata kunci: Kematangan emosi, Penyesuaian sosial, Akselerasi Recently, some school held two learning program, whcih is regular and acceleration. Acceleration is specifically directed for students with academic talent. According to previous research, it is said that talentful students who got in acceleration program received some bad social adjustment. Bad social adjustment is influenced by some factors, one of them is emotion maturity. So, this research aimed to find out relations between emotional maturity with social adjustment in acceleration students in SMPN 1 Junior High School of Malang. The research is quantitative correlational research. Research subject is taken from all acceleration students in SMPN 1 Junior High School of Malang who consisted of 46 students. Instrument used to take data is by using two scale, which is emotional and social adjustment. Data analysis technique in this research is supported by correlation product moment test. According to the research, it is found out there’s significant positive relations between emotional maturity with social adjustment (r =0,794, p<0,01). It means when acceleration class student’s emotional maturity is high, it would be followed with high social adjustment in the contrary. Effective contribution of emotional maturity with social adjustment is about 63% while rest of 37% caused by another factors. Keywords: Emotional maturity, Social adjustment, Acceleration

Co-Authors Abdul Aziz Aisyah Regina Al Kindy Al Fatya, Kayyana Ihsan Alfi Ardiyanti Alvian Ananta Pramadya Amin, Ahsanul Hadi Ananda Faticha Putri ANDYARINI, ESTI NOVI Anggraeni, Nia Anindiyadewi, Nabila Carissa Ardilla, Alfin Ardiyanti, Alfi Arie Kusuma Dewa Arie Kusuma Dewa Ariya Mutika Astrini Aning Widoretno Astrini Aning Widoretno Auliah, Alfiah Nur Ayu Nur Fadillah Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Dana Puspitasari Devika Febyanti Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Fadel Muhamad Fadilah, Aidha Kurnia Wardhani Faticha Putri, Ananda Febiani Tevia Permana Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Fransiska, Bella Gading Tio Yuniar Gading Tio Yuniar Gempita Asmaul Husna Hadi, Inthomy Helmy Wahyu Sukiswo Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Himma Tul Khoiro Ignathia Martha Hendrati Ihza Pahlevi, Marhaendra Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Izaak, Wilma Cordelia Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda Marhaendra Ihza Pahlevi Marisa, Ani 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 Faizah Nurdiana Kus Hartatik Nuril Ade Pramudita Nuril Ade Pramudita Ogi Wisnu Saputra Oryza Tannar Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Radendhania Aisyah Selfandari Rahmadani, Sri Ayu Dwi Ramadhan, Raihan Riyan Adinugroho Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Saputri, Nemshy Elfa Sari Andayani Sari Andayani Sari Andayani Sari Andayani Septa Dinda Alfia, Famia Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Sofie Yunida Putri St. Rohmawatik Sucahyati, Diarany Sukiswo, Helmy Wahyu Sukmayudha Novadi Leksono Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tri Maryanti Tri Maryanti Vicky Vendy Wati, Seftin Fitri Ana Widodo, Condro Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wijaya, Raden Muhammad Syah Arief Atmaja Wulandari Hidayanti Yolanda, Wafa Zakharia Vito Trinova Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah

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