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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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Penerapan SAK EMKM dalam Penyusunan Laporan Laba Rugi pada UMKM Aisyah Regina Al Kindy; 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.v2i8.2202

Abstract

Tujuan dari penelitian ini adalah mengetahui penerapan SAK EMKM dalam laporan laba rugi UMKM di Kelurahan Wonokusumo dengan menggunakan metode pendekatan kualitatif deskriptif dan literatur review. Berdasarkan metode pendekatan tersebut didapatkan data primer dari wawancara langsung dengan pihak UMKM dan pengumpulan jurnal-jurnal terkait yang diambil dari google scholar. Hasil dari penelitian ini menyatakan bahwa banyak dari pelaku usaha yang belum mengetahui adanya SAK EMKM untuk penyusunan laporan laba rugi. Pelaku usaha yang tidak menerapkan SAK EMKM dalam laporan laba rugi seringkali tidak mengetahui dengan baik laba dan rugi yang didapatkan pada setiap periode. Sehingga mengakibatkan evaluasi dan pengambilan keputusan keuangan diperiode selanjutnya berdampak buruk.
Penerapan Prosedur Audit Atas Persediaan Dalam Kegiatan Stock Opname Kantor Akuntan Publik (KAP) Nayla Fadhlika Rizqi; Endah Susilowati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2522

Abstract

The aim of this research is to find out which implementation of audit procedures for inventory in stock taking activities is in accordance with the audit standards set by the Indonesian Institute of Public Accountants (IAPI). The BC Public Accounting Firm (KAP) is an audit service provider office. The method used in this research is a qualitative descriptive method. Researchers use data collection techniques through observation, literature study and documentation. The data source used in this research is secondary data. The results of this research indicate that the inventory audit procedures in stock taking activities carried out by the KAP BC auditor team are in accordance with the previously designed audit program. The procedures for carrying out audits of financial reports at the BC Public Accounting Firm are in accordance with auditing standards set by the Indonesian Institute of Public Accountants (IAPI). The procedure consists of planning, preparation, implementation, checking the final inventory list, reviewing inventory checks, final results of opname, and stock adjustments
Penerapan Standar Profesional Akuntan Publik Dalam Perencanaan Audit KAP XYZ Shavira Aisyah Maharani; Endah Susilowati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2523

Abstract

This study aims to determine audit planning applied by XYZ Accounting Firm and comparing it with audit planning estabilished by Public Accountant Professional Standards in Indonesia. Descriptive qualitative method is used involving interview and oservation techniques for data collections. The results state that the audit planning carried out by XYZ Accounting Firm consists of 8 stages, namely: 1) Client acceptance and initial audit planning; 2) Understanding the business entity; 3) Assessing business risks; 4) Establishing preliminary analytical procedures; 5) Determining materiality; 6) Understanding the internal control system; 7) Assess the risk of fraud and; 8) Develop an audit program. After comparing the data, it can be concluded that the implementation of audit planning implemented by XYZ Accounting Firm is in accordance with the audit planning established by the Public Accountant Professional Standards.
Pengaruh BOPO Terhadap Tingkat Bagi Hasil Deposito Mudharabah BUS Periode 2015-2019 dengan ROA Sebagai Mediasi Ariya Mutika; Endah Susilowati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.354

Abstract

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.
Accounting Design Project to Improve the Quality of Financial Statement Information Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Arie Kusuma Dewa; Salsabilla Narita Kusnadi; Gading Tio Yuniar; Khansa Hasna Nur Khairunnisa; Firzano Triardanaputra Silalahi; Nuril Ade Pramudita; Henoch Setyo Purnomo
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3345

Abstract

"Ning Har Sambel Pecel Suroboyo" is an MSME company that produces chili sauce. To date, the company has not had financial reports that can provide information about business performance. Therefore, the purpose of the Community Service Program for the Utilization of Science and Technology for the Community (PIKAT) is to provide training and assistance to MSME owners "Ning Har Sambel Pecel Suroboyo", in their financial records. The financial records carried out by Ning Har SMEs are very simple and are recorded manually. Records only consist of cash receipts and disbursements. With the development of Ning Har businesses, Ning Har needs better records and financial statements to assess its financial performance. Through this PIKAT program, the owner was assisted and trained in operating simple computerized financial reports, named Count and Grow. The Count and Grow Excel application was created based on the results of interviews and identification of Ning Har's business transactions. In addition, Count and Grow is also adjusted to financial accounting standards for MSMEs. Thus, the Count and Grow application will be able to increase the accounting knowledge of Ning Har's business owners, provide performance information, and facilitate business financial planning and management as well as manage business cash flows. With the increasing quality of financial performance reporting and cash flow, the of business turnover will increase and Ning Har Sambel Pecel's MSME business will develop more rapidly.
The Corporate Governance Mechanisms in ASEAN Context: A Literature Review Endah Susilowati; Corina Joseph; Vicky Vendy; Indrawati Yuhertiana; Alfi Ardiyanti; Ananda Faticha Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3387

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.
Ethics in Learning: A Preferred Reporting Items for Systematic Reviews and Meta-Analyses Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Wulandari Hidayanti; Dana Puspitasari; Brian Bayu Ramadhan; St. Rohmawatik; Zakharia Vito Trinova
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3392

Abstract

Researchers have used a systematic literature review to map the existing research, find existing knowledge of any field, and its gaps, and finally suggest possible future research. However, few studies assessing the nature and quality of systematic review papers published in the ethics and learning literature have been conducted. In this study, we use a list of Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to systematically review the systematic review article on ethics in learning. We used data from crossref and google scholars indexed journals in the last decade from 2013 to 2022. We employed the terms “ethics, learning, and review” to obtain the ethics in learning review articles. The results of this study will provide researchers on how the review literature procedures have been conducted. This study not only will enhance our understanding of the procedures followed by scholars in doing systematic reviews, but also illustrate some limitations in the design, method, and implementation of current systematic reviews.
Analisis Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Pada Kinerja Perusahaan Sektor Publik Ramadhan, Raihan; Susilowati, Endah
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3188

Abstract

Perusahaan sektor publik memiliki tanggung jawab besar dalam mengelola dan mengalokasikan dana publik secara efisien dan transparan. Dalam konteks ini, kejelasan sasaran anggaran dan pengendalian akuntansi diperlukan untuk menjamin bahwa setiap anggaran yang disetujui membantu mencapai tujuan strategis perusahaan dengan efektif. Sementara itu, pengendalian akuntansi yang baik dibutuhkan untuk memonitor dan mengevaluasi penggunaan dana secara akurat, yang berdampak pada efisiensi operasional dan kemampuan perusahaan dalam memenuhi tuntutan akuntabilitas publik serta regulasi yang berlaku. Secara spesifik, penelitian ini bermaksud untuk mengevaluasi dampak kejelasan sasaran anggaran terhadap kinerja perusahaan sektor publik, menganalisa pengaruh pengendalian akuntansi terhadap kinerja perusahaan sektor publik, serta menilai efek gabungan dari kejelasan sasaran anggaran dan pengendalian akuntansi terhadap kinerja perusahaan sektor publik. Penelitian ini memakai pendekatan kualitatif dengan metode kajian literatur. Metode pengumpulan data melibatkan pencarian, pembacaan, dan analisis literatur yang membahas subjek penelitian. Data dianalisis menggunakan cara mengkaji dan mensintesis temuan-temuan dari berbagai sumber literatur untuk mendapatkan pemahaman komprehensif tentang hubungan antara variabel-variabel yang diteliti. Berdasarkan analisis literatur yang dilakukan, diketahui bahwa kejelasan sasaran anggaran dan pengendalian akuntansi mempunyai pengaruh positif dan signifikan terhadap kinerja perusahaan sektor publik. Kejelasan sasaran anggaran terbukti dapat meningkatkan efektivitas alokasi sumber daya dan mendukung pencapaian tujuan strategis perusahaan. Sementara itu, pengendalian akuntansi yang efektif berkontribusi pada peningkatan akurasi informasi keuangan, pengurangan risiko penyalahgunaan dana, dan peningkatan transparansi. Penelitian ini menyimpulkan bahwa fokus pada kejelasan sasaran anggaran dan pengendalian akuntansi yang efektif mampu menjadi strategi kunci dalam meningkatkan kinerja perusahaan sektor publik.
Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care Susilowati, Endah
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.156

Abstract

Public accountants, in carrying out their profession, are required to produce quality audits. Several factors must support the auditor, both from within and outside the auditor. Factors originating from within the auditor that can influence the quality of audit results include competence, knowledge, level of education, work experience, independence, accountability, due professional care, objectivity, integrity, and ethics. Meanwhile, factors external to an auditor include obedience pressure, audit fees, and task complexity. This research aims to analyze the influence of competency, independence, auditor ethics, and due professional care on the quality of audit results. This research uses Partial Least Square (PLS) to analyze these variables' relationships. The primary data were collected using questionnaires to auditors in the public accounting firms (KAP) in Surabaya, East Java, Indonesia. Based on the analysis and discussion in the previous section, it can be concluded that the auditor's competence, independence, and ethics have been proven to affect the quality of audit results significantly. Meanwhile, Due Professional Care has been proven to negatively affect the quality of audit results significantly. KAP is expected to be able to increase the experience of each auditor in conducting audits and to maintain an attitude of competence, independence, auditor ethics, and due professional care so that the quality of the resulting audit results will be better.
Analisis Analisis Langkah-Langkah Pendekatan Acuan Patokan (PAP) Asesmen dalam Pendidikan Islam Susilowati, Endah; Shaleh, Shaleh; Zulfatulkhoiriyah, Zulfatulkhoiriyah
Moderasi : Journal of Islamic Studies Vol. 4 No. 2 (2024): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v4i2.74

Abstract

The Criterion-Referenced Approach (CRA) serves as an assessment methodology that evaluates students' performance by comparing their results against predetermined standards. This study aims to analyze the systematic steps involved in implementing CRA within the learning process. Utilizing a qualitative approach, this library research collects data from books, journals, scholarly articles, and documents relevant to the research variables. Data analysis is conducted through content analysis, focusing on documented information in various formats, including text, images, and audio. CRA implementation encompasses several structured steps: planning, which includes defining learning objectives, setting standards or criteria, developing assessment tools, determining success benchmarks, and conducting data collection and analysis. Following these steps ensures effective assessment outcomes. By emphasizing a comparison between students' scores and established achievement standards, CRA provides a clear evaluation of students' mastery of the learning material. The findings highlight the practical utility of CRA in designing remedial programs, tracking student progress, and measuring the achievement of learning objectives. This study underscores CRA's pivotal role in enhancing the effectiveness of assessment within educational contexts.
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