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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
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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PENGARUH SISTEM PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI, PENERAPAN GOOD CORPORATE GOVERNANCE DAN PERSONAL ATTITUDE TERHADAP KECENDERUNGAN FRAUD (PADA PEMERINTAH KOTA SURABAYA) Fadel Muhamad; Susilowati, Endah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 4 (2024): Agustus 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i4.324

Abstract

This research aims to determine the influence of the Internal Control System, Organizational Ethical Culture, Implementation of Good Corporate Governance and Personal Attitude on Fraud Tendencies. This research uses a quantitative approach and this type of research tends to be deductive. The sample population in this research is employees in the budget and finance sector at BPKAD Surabaya City. The type of data used in this research uses primary data which comes from respondents' answers obtained from questionnaires distributed to 52 respondents. The data analysis technique used in this research uses Patial Least Square (PLS) with the help of WarpPLS 7.0 software. The research results show that the Internal Control System, Ethical Organizational Culture, Implementation of Good Corporate Governance and Personal Attitude influence Fraud Tendencies.
CONTRIBUTION OF CORPORATE SOCIAL RESPONSIBILITY AS A MEDIATOR IN FIRM VALUE Faticha Putri, Ananda; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.648

Abstract

This research investigates the impact of Environmental, Social, Governance (ESG) and Corporate Social Responsibility (CSR) factors on the value of transportation companies listed on the Indonesia Stock Exchange. ESG and CSR have become increasingly important for businesses as stakeholders demand sustainable and socially responsible practices. The objective of this study is to comprehend how ESG and CSR affect firm value, with CSR acting as a mediator in this relationship. Additionally, the study explores the influence of Good Corporate Governance (GCG) on firm value and CSR. Quantitative methods are employed, utilizing secondary data analysis from annual reports of transportation companies listed on the Indonesia Stock Exchange. Regression techniques are used to analyze the data and test hypotheses regarding the influence of ESG, CSR, and GCG on firm value. The results indicate that ESG has a negative impact on firm value, while CSR has a positive impact. Furthermore, CSR acts as a mediator between ESG and firm value. Conversely, GCG does not significantly influence CSR or firm value. These findings suggest that transportation companies should prioritize CSR practices to enhance their firm value. Additionally, further research is needed to gain a deeper understanding of the relationship between CSR, firm value, and sustainability.
SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND Marisa, Ani; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.665

Abstract

This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.
Pengaruh Gaya Kepemimpinan Dan Dukungan Organisasi Terhadap Komitmen Organisasi Dan Kinerja Pegawai Disparekrafbudpora Kabupaten Gresik Zulfa Aulia Putri; Endah Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.592

Abstract

Indonesia is currently experiencing enormous changes, namely being in the era of globalization and free trade, where companies are required to be able to compete with other countries in order to maintain the existence of their companies (Rohayatin, 2021:2). On the other hand, government organizations are also required to have better good governance, this can be seen by the Indonesian people becoming increasingly critical of everything the government does (Dwiyanto, 2021:1). The public demands a good governance pattern through the principles of good governance (transparency, accountability and credibility) (Imbaruddin, 2019: 86). Good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for the administration of government (Prokomsetda, 2017). This research was conducted with the aim of determining the influence of leadership style and organizational support on organizational commitment and employee performance at the Gresik Regency Tourism and Creative Economy, Culture, Youth and Sports Department.  
Pengaruh Ukuran, Profitabilitas, Leverage dan Kinerja Lingkungan terhadap Environmental Disclosure dan Kinerja Keuangan Perusahaan Pertambangan di Indonesia Noegroho, Fajar; Susilowati, Endah
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.4740

Abstract

The environmental issues caused by the mining industry are often attributed to the lack of environmental information disclosure by mining companies. This leads to a decrease in public and investor trust. Consequently, many mining industries suffer financially due to declining profits and investment levels. Therefore, there is a need for companies to enhance public trust through environmental information disclosure, as well as other factors such as company size, profitability, leverage, and environmental performance, which are considered potential reasons for mining companies to engage in environmental information disclosure. This research adopts a quantitative approach. The population of the study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sampling technique employed is purposive sampling, resulting in 49 companies that meet the criteria, with a total of 195 data points. The data in this study were analyzed using Partial Least Square (PLS). The findings of this research indicate that only the variable of Company Size has a significant positive influence on Environmental Disclosure, while the variables of Leverage and Profitability have a significant positive impact on Financial Performance. These results suggest that there are still many mining companies that prioritize business interests over environmental concerns. Keywords: Firm Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure, Financial Performance
Pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa Ihza Pahlevi, Marhaendra; Susilowati, Endah; Widoretno, Astrini Aning
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2572

Abstract

Thel purposel of this relselarch is to telst and provel rellateld to transparelncy, accountability, and community participation relgarding thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. This typel of relselarch is using quantitativel relselarch. Relselarchelrs took thel population from villagel officials, BPD, and relprelselntativels of villagel communitiels in Nganjuk District, Nganjuk Relgelncy. Thel sampling telchniquel useld was random sampling or random sampling. Relselarch telst elquipmelnt using SPSS V26. Thel relsults showeld that transparelncy, accountability, and community participation contributeld to thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. Thus, villagel officials arel ablel to relalizel thel managelmelnt of villagel fund allocations that arel transparelnt, accountablel and participatory in accordancel with applicablel relgulations so that thely can advancel thel villagel and makel financial managelmelnt morel planneld.
The Technology Readiness and Perceived Usefulness Mediate Digital Competencies and Artificial Intelligence Technologies Ardiyanti, Alfi; Susilowati, Endah
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 1 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v23i1.862

Abstract

The development of technology is getting more sophisticated along with the increasing number of fields that adopt technology, such as artificial intelligence. Universities are now adding AI curriculum in accounting as a provision before entering the workforce. There are factors that can influence users in accepting technology so this study aims to examine the influence of variables on AI acceptance. This research is a quantitative study with a primary data collection method through a questionnaire distributed to 98 respondents with a population of 4,074 students with research objects at 4 state universities in Surabaya. The results of the research conducted are that digital competence affects technology adoption of AI, technology readiness and perceived usefulness, technology readiness affects technology adoption of AI and perceived usefulness affects technology adoption of AI. Technology readiness and perceived usefulness cannot mediate the effect of digital competence and technology adoption of AI.
THE EFFECT OF E-GOVERNMENT AND TRANSPARENCY OF REGIONAL BUDGET MANAGEMENT ON THE LEVEL OF CORRUPTION IN PROVINCIAL GOVERNMENT IN INDONESIA Anindiyadewi, Nabila Carissa; Susilowati, Endah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (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.v3i3.212

Abstract

This research aims to examine the influence of e-government and transparency of regional budget management on the level of corruption in provincial governments in Indonesia. The type of research used in this research is a quantitative approach. The population in this research is all 38 local governments in Indonesia. The research sample was selected using a purposive sampling method with several criteria, such as having an official website, the website being accessed, and having SPI data. The number of samples in this research was 34 provinces. This research uses secondary data obtained through the official website of the provincial government in Indonesia and the Integrity Assessment Survey results report. The analysis technique used in this research is SmartPLS 3.0. The research results show that e-government affects corruption in provincial governments in Indonesia. In contrast, transparency of regional budget management does not affect the level of corruption in local governments in Indonesia. This research implies that each local government in Indonesia can improve the quality of e-government implementation so that it can reduce corruption cases that occur in each province
PENTINGNYA MATERIALITAS PADA PROSEDUR AUDIT VOUCHING TRANSAKSI PENJUALAN Emy Nurmalasari; Endah Susilowati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.431

Abstract

Materiality plays an important role in deciding the relevance of the financial information displayed and is the basis for an auditor in knowing the focus of the audit. The importance of determining materiality can also be used in audit procedures, one of which is sales transaction vouching. This study aims to explain the important role of materiality in the sales transaction vouching audit procedure to carry out a quality audit process. The research method used in this research is a qualitative approach through descriptive analysis. The data collection techniques included observation and interviews with one senior auditor about the importance of materiality in the sales transaction vouching procedure. The results showed that materiality has an important role in the vouching audit procedure to focus on matters that have an impact on the financial statements thereby increasing audit efficiency. Audit efficiency is an effort to conduct audits using available resources effectively and efficiently. Auditors can more easily perform audits on sales transactions through vouching by considering materiality.
IMPLEMENTASI LAPORAN KEUANGAN WARALABA DI INDONESIA Nawaal Fakhri Widiantoro; Endah Susilowati
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.v2i8.2148

Abstract

This research highlights the importance of preparing accurate and transparent financial statements in managing franchise businesses for performance monitoring, transparency, and informed decision-making. A transparent franchise offering prospectus is necessary for feasibility studies and fair agreements between franchisors and franchisees. Case studies conducted in previous research show that profit planning and cost-volume-profit (CVP) analysis help achieve profit targets and avoid losses. Strategic management analysis also highlights effectiveness in developing business opportunities, as well as supporting company growth and sustainability. The preparation of financial statements for business partners enhances the efficiency of financial monitoring. These findings underscore the importance of effective financial reporting and strategic management in franchise businesses.
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