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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
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Analisis Independensi dan Kecerdasan Emosional Terhadap Kinerja Audit yang Dimediasi oleh Perilaku Etis Auditor Libriko Yodareditiyo; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.191

Abstract

The performance of the auditors is currently under scrutiny from all quarters. The recent incident of the BPK auditors has caused public suspicion and doubt about the performance of the BPK. Therefore, the purpose of this study is to empirically discover and analyze the impact of independence and emotional intelligence on audit performance, which is moderated by the ethical behaviour of the pemeriksas of the Supreme Audit Office of the Republic of Indonesia (East Java Province Representative). The target population of this study is up to 165 auditors of the BPK RI representative in East Java. The sampling technique used was purposive sampling, i.e., sampling by specific criteria. Based on pre-defined criteria, the sample size was calculated so that 105 auditors were included in the study. The type of data used in the study was raw data. The data collection conducted by the researcher was done using a questionnairebased survey method. Data were processed by partial least squares (PLS) analysis using SMART PLS software. The results obtained showed that independence and emotional intelligence have a positive and significant impact on auditor ethical behaviour, while auditors’ ethical behaviour, independence and emotional intelligence have a positive and significant impact on audit performance, and auditors’ behavioural ethics as a mediating variable mediates the relationship between the variables. Thus, all the proposed hypotheses can be accepted.
ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) Tri Maryanti; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.128

Abstract

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.
KUALITAS AUDIT MEMEDIASI KECAKAPAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN F&B YANG TERDAFTAR DI BEI Ogi Wisnu Saputra; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.58

Abstract

This study aims to test and prove managerial skills, company size on earnings management and the effect of audit quality mediate managerial skills and company size on earnings management uses quantitative methods. The population in this study are food and beverage companies listed on the Stock Exchange with a sample of 13 companies. The testing method is done with partial least square which is processed by Smart PLS for Windows Version 3.29. The results of the research conducted showed that managerial skills and company size affect audit quality, while managerial skills and company size do not affect earnings management. Audit quality variables mediate managerial skills and company size on earnings management no effect.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Pendampingan Penatausahaan Penerimaan Keuangan Menggunakan Software Blud Syncore pada Puskesmas Klari Nur Faizah; Endah Susilowati
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.41

Abstract

Tujuan dari program pengabdian masyarakat ini adalah untuk mengimplementasikan pendampingan terhadap Puskesmas Klari dalam melakukan penatausahaan penerimaan keuangan hingga menyajikan laporan keuangan. Adanya pegawai bendahara penerimaan keuangan puskesmas yang tidak memiliki latar belakang akuntansi mengakibatkan kurang pahamnya penatausahaan penerimaan keuangan yang baik dan benar. Untuk itu, junior consultant perlu mengadakan pendampingan dalam penatausahaan penerimaan keuangan menggunakan software BLUD Syncore pada Puskesmas Klari Kabupaten Karawang. Program pengabdian ini dilakukan selama bulan Juni secara online melalui Zoom Meeting dan WhatsApp. Pelaksanaan pengabdian masyarakat dilakukan secara daring disebabkan karena tingginya kasus positif terserang virus Covid-19. Ada dua tahapan metode yang digunakan dalam melaksanakan program pengabdian masyarakat, yakni tahap persiapan dan tahap pendampingan. Hasil dari pendampingan ini dapat diperoleh bahwa pegawai bendahara penerimaan keuangan dapat melakukan penginputan data transaksi penerimaan pada software BLUD Syncore secara mandiri. Pegawai bendahara penerimaan keuangan dapat mengatasi kendala yang dihadapi dalam melakukan penginputan. Dengan demikian, program pengabdian berupa pendampingan berhasil dilakukan sehingga terjadi peningkatan pemahaman
Upaya Peningkatan Kualitas Informasi Laporan Keuangan Melalui Proyek Desain Akuntansi Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani; Arie Kusuma Dewa; Sal-Sabilla Narita Kusnadi; Gading Tio Yuniar; Khansa Hasna Khairunnisa; Firzano Triardanaputra Silalahi; Nuril Ade Pramudita; Henoch Setyo Purnomo
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.61

Abstract

UMKM merupakan unit usaha mikro, kecil dan menengah dari masyarakat yang senantiasa perlu mendapatkan pendampingan dan juga pelatihan guna mendukung program pemerintah. Kami melakukan pelatihan dan pendampingan dalam pencatatan pembukuan secara sederhana dan praktis Sesuai hasil survey bahwa pemilik “Ning Har Sambel Pecel Suroboyo” selama ini hanya membuat laporan keuangan sebatas mencatat saja. Untuk itu dalam upaya meningkatkan kualitas informasi laporan keuangan, maka perlu dilakukan penyuluhan. Dengan melalui program Pengabdian Masyarakat Pemanfaatan Ipteks Bagi Masyarakat (PIKAT) Kami berupaya untuk membantu UMKM dalam melakukan pencatatan pembukuan keuangan secara praktis dan mudah dengan menggunakan bantuan aplikasi yang didesain sedemikian rupa, agar mudah difahami dan dapat meningkatkan pengetahuan serta keterampilannya. Sehingga hasil informasi dari laporan keuangannya dapat dengan cepat dan mudah diperoleh serta berkualitas, terutama oleh pihak manajemen. Hasil penyuluhan ini, menunjukkan bahwa pemilik UMKM menerapkan ilmu akuntansi yang telah diberikan serta menggunakan aplikasi Count & Grow dalam pencatatan keuangannya, dan omzet UMKM semakin meningkat. Dengan demikian kualitas informasi atas laporan keuangan dapat membantu UMKM dalam mengatur kondisi keuangan menjadi lebih baik dan dapat digunakan sebagai dasar dalam pengambilan keputusan.
PENGOLAHAN DAN MANAJEMEN USAHA PRODUK CAMILAN KERUPUK IKAN BANDENG DALAM UPAYA MENINGKATKAN POTENSI LOKAL Endah Susilowati; Diah Hari Suryaningrum; Sari Andayani
Jurnal Pengabdian Masyarakat SENSASI Vol. 1 No. 01 (2021): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v1i1.38

Abstract

Tujuan program Pengabdian Masyarakat Pemanfaatan Ipteks Bagi Masyarakat (PIKAT) adalah untuk melakukan pelatihan dan pendampingan pada Kelompok Mitra Paguyuban Petani Tambak “Rojo Mino”, yang memproduksi olahan ikan bandeng. Karena selama ini yang dilakukan mitra terhadap hasil tambak ikan bandeng hanya menjual produk ikan bandeng langsung tanpa diolah lebih lanjut. Untuk itu dalam upaya meningkatkan potensi lokal, maka perlu dilakukan penyuluhan kepada mitra. Berdasarkan itu, maka dilaksanakan program Pengabdian Masyarakat Pemanfaatan Ipteks Bagi Masyarakat (PIKAT) kepada mitra untuk meningkatkan pengetahuan dan keterampilan pengolahan ikan bandeng dengan melalui pelatihan dan pendampingan dalam membuat produk olahan ikan bandeng, manajemen keuangan atas usahanya dan memberikan pengetahuan serta pencerahan dalam stratejik manajemen dalam memasarkan produk dengan sistem online. Dari hasil penyuluhan ini, diperoleh bahwa produktivitas yang dihasilkan mitra dalam mengolah ikan bandeng menjadi produk camilan kerupuk mulai meningkat penjualannya. Jaringan pemasaran yang dilakukan semakin meluas. Dengan demikian, maka potensi lokal yang dihasilkan oleh Kelompok Mitra Paguyuban Petani Tambak “Rojo Mino” ini meningkat.
ANALISIS ASOSIASI LOVE OF MONEY, IKLIM ETIS ORGANISASI DAN SPIRITUALITAS TERHADAP EARNINGS MANAGEMENT MOTIVATION Nurdiana Kus Hartatik; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.33

Abstract

This study aims to examine the effect of love of money, the organizational climate and workplace spirituality on earnings management conducted by middle and lower level managers in the animal feed processing industry in the East Java region. This study discusses manager’s confidence to do earnings management when in high or low organizational ethical conditions, high or low love of money, and high or low spiritual levels. The results of data analysis processed using PLS 3.0 show that the level of love of money affects managers' confidence to do earnings management, the level of organizational ethical climate does not affect managers' confidence to do earnings management and the spiritual level has a positive effect on managers' confidence in earnings management.
Understanding the Impact of Bad Debt on XYZ Savings and Loan Cooperative Syahnanda, Muhammad Daffa Aqila; Susilowati, Endah
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.660

Abstract

This study aims to explore the understanding of the influence of credit provision by Savings and Loan Cooperatives (KSP) on employee welfare and productivity in PT HM Sampoerna Tbk. Using a qualitative approach, this study focuses on deepening the perceptions, experiences, and impacts felt by KSP members in utilizing credit facilities. The study will highlight how easy access to credit affects personal financial management, job satisfaction, motivation, and possible changes in employee performance and loyalty. Initial findings indicate that although credit from KSP can be a short-term financial solution, its impact is complex. On the one hand, credit can improve family economic stability; on the other hand, it can also cause psychological stress due to debt burden. This study will also explore how KSP credit directly or indirectly affects work productivity, for example through reduced absenteeism, increased focus, or conversely, disruption due to financial stress.
Procedure for Distributing Remaining Business Proceeds Based on Membership in the XYZ Cooperative Lisa Harnanda; Susilowati, Endah
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.664

Abstract

Cooperatives are business entities that are built on the principle of family with the aim of improving the welfare of their members. cooperative that meets the economic, social, and welfare needs of its members. One of them is the XYZ Cooperative. Cooperatives are formed to support the economic welfare of their members. This study aims to understand how the process of distributing the remaining business results (SHU) is distributed to cooperative members. This research was conducted with a descriptive qualitative approach, where data was collected through the process of observation, interviews, and document collection for approximately one year. The Business Surplus (SHU) is not only a form of appreciation for the active participation of members in cooperative activities, but also functions as an incentive to increase member involvement in the future. The distribution of the Business Surplus (SHU) is carried out fairly and transparently in its technicalities so that it can build member trust in the management of the cooperative. Thus, the Business Surplus (SHU) plays a role as one of the main factors in encouraging the sustainability of cooperatives and increasing the economic welfare of members.
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