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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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Factors Affecting Students’ Use of Mobile Banking: An Extension of Technology Acceptance Model Susilowati, Endah; Auliah, Alfiah Nur
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.387

Abstract

Current developments in technology and communications have created various types and new business opportunities, so it is very important for companies to carefully understand customer needs, discover people's desires, and be able to provide products or services to customers that meet people's demands or exceed people's expectations. This study aims to test and prove the factors that influence the use of mobile banking, which consists of the quality of information systems, trust, capability of individual operations, user attitudes, and intention to use. This study assesses the technology acceptance model (TAM) theory to develop variable relationships. The study population was active students of a university in East Java, and the sample was taken by purposive sampling with a total sample of 91 students. This research uses a quantitative approach and questionnaire data collection methods. Data analysis techniques using multiple linear analysis with SPSS 23 software. The results of this study indicate that trust, individual capability to operate, and intention to use affect mobile banking use. In contrast, the quality of information systems and user attitudes do not affect the use of mobile banking. This study suggests that mobile banking providers must maintain consumers’ trust, capability to operate, and attitude so that the use of mobile banking is increased.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Susilowati, Endah; Fadilah, Aidha Kurnia Wardhani; Putri, Sofie Yunida; Andayani, Sari; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
Peran Struktur Modal Dalam Memoderasi Profitabilitas Terhadap Nilai Perusahaan Fransiska, Bella; Susilowati, Endah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.938

Abstract

Penelitian ini memiliki fokus untuk mengetahui apakah struktur modal dapat memoderasi profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan memperoleh data sekunder yang berasal dari lapoan tahunan perusahaan. Penelitian ini menggunakan perusahaan sub sektor pertambangan yang terdaftar di BEI tahun 2019-2023. Hasil penelitian yang didapatkan menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan struktur modal sebagai variabel moderasi juga tidak dapat memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan. Penelitian ini memiliki keterbatasan pada data perusahaan yang tidak lengkap atau tidak dapat diakses yang diperlukan dalam penelitian serta beberapa perusahaan tidak menerbitkan laporan tahunan tahun 2019
Efek Karakteristik Dewan Terhadap CSR Disclosure Devika Febyanti; Endah Susilowati; Helmy Wahyu Sukiswo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9127

Abstract

Corporate Social Responsibility (CSR) disclosure is inseparable from companies whose production activities are directly related to Natural Resources (SDA). There are many factors that are considered to be able to influence CSR disclosure, one of which is the characteristics of board members (board expertise, board diversity culture, board education). This study seeks to explain how these aspects are related so that they can influence the company's CSR disclosure. Quantitative techniques are used in testing and analyzing written research using annual reports and sustainability reports of mining sector companies listed on the IDX in 2020-2022. The sampling technique in written research is purposive sampling and a sample of 17 companies was obtained. The Partial Least Square (PLS) method was applied to analyze data with the SmartPLS 3 program. The results of the research analysis prove that board expertise, board diversity culture, board education are able to influence the company's CSR disclosure.
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.
Moralitas Aparatur Sebagai Moderator dalam Upaya Pencegahan Kecurangan Dana Desa Nawangsari, Nonny Laurencia; Susilowati, Endah
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8236

Abstract

This research aims to examine the influence of internal control systems, apparatus competence, whistleblowing, and good governance on the prevention of village fund fraud, while also assessing the moderating effect of apparatus morality. The study was conducted in Mojowarno District, Jombang Regency, using a quantitative approach. Data were collected from 70 respondents through questionnaires and analyzed using multiple linear regression along with Moderated Regression Analysis (MRA), a statistical method applied to test whether a variable can enhances or reduces the relationship between other variables. The results of the multiple regression analysis indicate that the internal control system has a positive and significant effect on fraud prevention, whereas apparatus competence, whistleblowing, and good governance show no significant impact. The MRA results further reveal that apparatus morality fortify the influence of good governance on fraud prevention but diminishes the relationship between apparatus competence and fraud prevention. Additionally, apparatus morality does not moderate the relationships between whistleblowing or internal control systems and fraud prevention. These findings underscore the vital role of apparatus morality in enhancing governance effectiveness and human resource capacity to prevent fraudulent practices. The study is limited by its narrow geographic scope and exclusive reliance on a quantitative approach. Future research is encouraged to broaden the regional coverage and integrate qualitative methods to gain deeper insights.
Analisis Pemanfaatan Artificial Intelligence untuk Meningkatkan Efisiensi dalam Proses Penyusunan Laporan Keuangan Al Fatya, Kayyana Ihsan; Endah Susilowati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1491

Abstract

The rapid advancement of technology has driven transformation across various sectors, including the field of accounting. The utilization of Artificial Intelligence (AI) in accounting significantly enhances the efficiency of financial statement preparation through process automation, reduction of human errors, and the ability to process large-scale data quickly and accurately. This study aims to analyze the role and impact of AI in the preparation of financial statements, as well as to identify the benefits and challenges associated with its implementation. The research employs a literature review approach combined with the author’s empirical experience. The results indicate that the use of AI in accounting has a positive impact on the efficiency and effectiveness of accountants’ work, especially in the financial reporting process. Despite its numerous advantages, the implementation of AI still faces challenges such as limited human resource capabilities, the need for ongoing technological training, and the protection of sensitive financial data.
Analisis Akuntabilitas dan Transparansi Keuangan sebagai Bentuk Pencegahan Korupsi pada Perusahaan Publik dalam Perspektif Keberlanjutan Sosial dan SDGs Putri Wiyandari, Rachmanita; Susilowati, Endah
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.404

Abstract

Penelitian ini menelaah peran akuntabilitas dan transparansi keuangan dalam mencegah praktik korupsi pada perusahaan publik, sekaligus meninjau kontribusinya terhadap keberlanjutan sosial dalam kerangka Sustainable Development Goals (SDGs). Tiga studi kasus digunakan sebagai fokus utama, yaitu PT Indofarma Tbk, PT Pertamina (Persero), dan PT Unilever Indonesia Tbk. Pendekatan penelitian bersifat kualitatif-deskriptif dengan teknik analisis dokumentasi melalui laporan keberlanjutan, laporan keuangan, dan publikasi resmi perusahaan. Hasil penelitian menunjukkan bahwa lemahnya pengawasan internal serta absennya mekanisme antikorupsi di PT Indofarma menyebabkan manipulasi laporan keuangan dan kerugian negara, sehingga menghambat pencapaian SDG 3, 9, dan 16. Sebaliknya, PT Pertamina menunjukkan perbaikan tata kelola melalui penerapan ISO 37001 dan penguatan pelaporan keberlanjutan, meskipun masih terdapat risiko korupsi pada proyek strategis. Sementara itu, PT Unilever Indonesia menerapkan tata kelola progresif dengan mengintegrasikan strategi ESG serta merespons tekanan publik secara adaptif, yang mendukung pencapaian SDG 10, 12, 16, dan 17. Secara teoretis, penelitian ini memperkuat relevansi Teori Agensi, Teori Keperilakuan Akuntansi, dan Teori Good Corporate Governance.   This study examines the role of financial accountability and transparency in preventing corruption practices in public companies, while reviewing their contribution to social sustainability within the Sustainable Development Goals (SDGs) framework. The analysis focuses on three case studies: PT Indofarma Tbk, PT Pertamina (Persero), and PT Unilever Indonesia Tbk. A qualitative-descriptive approac, using document analysis of sustainability reports, financial statements, and official corporate publications. The findings reveal that weak internal oversight and the absence of anti-corruption mechanisms at PT Indofarma led to financial statement manipulation and state losses, hindering the achievement of SDG 3, 9, and 16. In contrast, PT Pertamina demonstrates governance improvements through the adoption of ISO 37001 and enhanced sustainability reporting, although corruption risks persist in strategic projects. Meanwhile, PT Unilever Indonesia applies progressive governance by integrating ESG strategies and adapting to public pressure, contributing to SDG 10, 12, 16, and 17. Theoretically, this research reinforces the relevance of Agency Theory, Accounting Behavior Theory, and Good Corporate Governance in analyzing corruption and accountability dynamics in the corporate sector.
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