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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal GEMA EKONOMI Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Cognicia JASF (Journal of Accounting and Strategic Finance) 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 Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) 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) 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 Eduvest - Journal of Universal Studies Moderasi : Journal of Islamic Studies Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) 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 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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DETERMINAN INTELLECTUAL CAPITAL DISCLOSURE: PADA PERUSAHAAN INDEKS ESG LEADERS: DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: ON ESG LEADERS COMPANY INDEX Sari, Elvita Fitriana; Endah Susilowati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.498-512

Abstract

The purpose of this research was to test and analyze the effect of managerial ownership and institutional ownership on intellectual capital performance and intellectual capital disclosure for 2020-2021. This research used a quantitative approach. The population of this research are companies that included in the ESG Leaders index. The sample of this research as much 35 companies. The analysis technique used a content analysis and Warp Pls software. The result of this research prove that managerial ownership and institutional ownership contributed to intellectual capital performance, institutional ownership also contributed to intellectual capital disclosure, but managerial ownership and intellectual capital performance can’t contributed to intellectual capital disclosure.
Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting Prajnananira, I Gusti Ayu Dhira Yoseva; Susilowati, Endah
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3129

Abstract

This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.
Peran Kinerja Keuangan Dalam Memediasi Corporate Governance Pada Corporate Internet Reporting Rahmawati, Alifia Nur; Susilowati, Endah
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3136

Abstract

This research was done to see if financial performance could act as a mediating factor between corporate governance's influence and corporate online reporting. 58 companies were selected as examples using secondary data from company disclosures on the IDX80 recorded companies' website in 2022. The technique of route analysis method and SEM-PLS method-based hypothesis testing tools are used in the analytical process. The study's findings demonstrate that corporate governance has no impact on financial performance. Another indicates that both company governance and financial performance have an effect on corporate internet reporting in a negative way and corporate governance has an impact on corporate internet reporting. The influence of corporate governance on corporate internet reporting, which is a recent development in this study, cannot be mediated by financial performance.
Pengaruh Religiusitas, Kecerdasan Emosional, Kecerdasan Intelektual, Idealisme dan Status Ekonomi Terhadap Persepsi Etis Mahasiswa Akuntansi Rozikin, Khoirur; Susilowati, Endah
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 5 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i5.165

Abstract

The purpose of this research was to test and prove the effect of reli giosity, emotional intelligence, intellectual intelligence, idealism and economic status on ethical perceptions of accounting students. The data used in this study is quantitative data. This research uses a data collection method, namely the questionnaire method. The questionnaire in this study will be given to respondents, namely UPN "Veteran" East Java accounting students class of 2019 who will be used as samples in this study. The data analysis technique used in this study is Partial Least Squares (PLS) with the help of WarpPLS 7.0 software. The results of this study indicate that religiosity contributes to ethical perceptions of accounting students. Emotional intelligence does not contribute to ethical perceptions of accounting students. Intellectual intelligence contributes to the ethical perceptions of accounting students. Idealism does not contribute to accounting students' ethical perceptions. Economic status contributes to ethical perceptions of accounting students.
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
Cost Management and Strategic Decision Making: The Role of Managerial Accounting Susilowati, Endah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.855

Abstract

This study investigates the integration of cost management and strategic decision-making, focusing on the role of managerial accounting. It aims to explore how advanced cost management techniques, particularly Activity-Based Costing (ABC), contribute to achieving competitive advantage and aligning with strategic objectives. The research employs a qualitative design, using case studies and interviews with senior managers and financial controllers in medium to large manufacturing firms. This approach provides detailed insights into the implementation and effectiveness of ABC and other cost management practices in strategic decision-making. The findings reveal that ABC enhances cost information accuracy, facilitating more informed strategic decisions regarding pricing, product mix, and process improvements. Top management support and a conducive organizational culture are crucial for successful ABC implementation. Firms that regularly update their cost management practices maintain accuracy and relevance in cost information. The balanced scorecard effectively aligns cost management with strategic objectives, improving strategic alignment and decision-making. Organizations should prioritize adopting ABC, ensure strong top management support, and foster a culture of innovation. Regular updates to cost management practices and investment in training programs enhance managerial competencies and decision-making. These findings provide valuable insights for practitioners and scholars, highlighting the strategic role of managerial accounting in driving competitive advantage.
The Role of Retirement Goal Clarity in Mediating Social Support, Future Perspective and The Direct Effect of Financial Literacy, Health Literacy On Retirement Planning Yan Minarhadi, Dhanang; Susilowati, Endah; Setyo, Gideon
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.1634

Abstract

The purpose of this study is to determine the influence of financial literacy, health literacy, and social support, as well as a future perspective mediated by clarity of retirement goals on retirement planning. This research was conducted on employees of media companies in the city of Jogjakarta from May to June 2024, with a total of 59 respondents. This research was carried out using quantitative methods and using the Smart PLS-3 test device. The results of this study are that financial literacy, health literacy, and clarity of retirement goals have a positive and significant effect on retirement planning. Social support and future perspectives have no effect on retirement planning. The variable of clarity of retirement goals in this study is proven to be able to mediate the influence of social support and future perspectives on retirement planning.
Evaluation of Cash and Bank Reconciliation Delays on the Effectiveness of Internal Control at XYZ Savings and Loan Cooperative Fernanda Novia Pramitha; Endah Susilowati
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 2 (2025): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i2.691

Abstract

This study aims to evaluate the delay in cash and bank reconciliation on the effectiveness of internal control at Xyz Savings and Loan Cooperative. The research method used a descriptive qualitative approach with structured interview technique as the main instrument of data collection. The results showed that the delay in cash and bank reconciliation was caused by the main factor in the form of late confirmation of transactions from cooperative members which resulted in the emergence of unmatched transactions. This condition occurs quite often and has a significant impact on the effectiveness of internal control, causing delays in financial reports and discrepancies in reports on member deposits and receivables. Although the cooperative has implemented a technology system that is considered very effective and handling procedures through other accounts payable, reliance on member responsiveness as an external factor remains a systemic weakness. Improvement efforts through announcements on the coordinator's WAG have not fully addressed the root of the problem. This study concludes that there is a need to develop a more proactive communication system and implement real-time notification technology to strengthen the internal control system and minimize reconciliation delays in the future.
Penerapan Kegiatan Eksperimen dalam Pembelajaran IPA Untuk Menumbuhkan Kolaborasi Mahasiswa PGSD Khoiriyah, Zulfatul; Santosa, Sedya; Nugroho, Ikhlasul Ardi; Nurhidayati, Siti; Susilowati, Endah
Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Al-Madrasah Vol. 9, No. 4 (Oktober 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (SIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/am.v9i4.5539

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan kegiatan eksperimen dalam pembelajaran Ilmu Pengetahuan Alam (IPA) dapat menumbuhkan kemampuan kolaborasi mahasiswa Program Studi Pendidikan Guru Sekolah Dasar (PGSD). Kegiatan eksperimen dalam pembelajaran tidak hanya bertujuan untuk memahami konsep IPA secara lebih mendalam, tetapi juga berperan dalam membentuk soft skills, khususnya keterampilan kolaboratif yang sangat dibutuhkan oleh calon guru di abad ke-21. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan melibatkan 41 mahasiswa PGSD semester IV Universitas Negeri Yogyakarta sebagai responden. Data dikumpulkan menggunakan angket yang mencakup empat aspek utama kolaborasi, yaitu komunikasi, kerja sama, tanggung jawab, dan pengambilan keputusan. Hasil analisis menunjukkan bahwa seluruh aspek tersebut berada dalam kategori “sangat tinggi”, dengan persentase skor: komunikasi 88%, kerja sama 90%, tanggung jawab 91%, dan pengambilan keputusan 90%. Selain itu, dari 12 indikator perilaku kolaboratif yang diteliti, indikator “mengikuti kegiatan eksperimen dengan penuh tanggung jawab” dan “menyelesaikan konflik dengan diskusi” memperoleh skor tertinggi. Temuan ini menunjukkan bahwa kegiatan eksperimen memberikan pengalaman belajar yang tidak hanya bersifat kognitif tetapi juga sosial dan emosional, serta mendorong interaksi positif antar mahasiswa. Oleh karena itu, kegiatan eksperimen sangat direkomendasikan sebagai metode pembelajaran yang efektif untuk meningkatkan kolaborasi dan menyiapkan mahasiswa menjadi pendidik profesional yang mampu mengimplementasikan pembelajaran aktif dan kontekstual di sekolah dasar.
Pengaruh Komite Audit Memoderasi Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Hati, Herwinda Anggun Permata; Susilowati, Endah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7914

Abstract

This study examines the effect of firm size on sustainability report disclosure, with the audit committee as a moderating variable. The background of this research stems from the generally low and varied levels of sustainability disclosure in Indonesia, as well as the crucial role of internal oversight in supporting sound corporate governance practices. The research sample consists of 37 mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using purposive sampling. Data were collected through documentation of annual reports and sustainability reports, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3 software. The results show that both firm size and the audit committee significantly affect sustainability report disclosure, as supported by a p-value of 0.000. Furthermore, the audit committee is proven to moderate and strengthen the relationship between firm size and sustainability disclosure, with a p-value of 0.044. These findings highlight the important role of the audit committee in promoting transparency of non-financial information and reinforcing the implementation of good corporate governance, particularly in the mining sector.
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 Auliah, Alfiah Nur Ayu Nur Fadillah Bella Fransiska Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Dana Puspitasari Diah Hari Suryaningrum Diah Hari Suryaningrum Drajat, Nabilah Aribah Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Fadel Muhamad Fadilah, Aidha Kurnia Wardhani Faticha Putri, Ananda Febiani Tevia Permana Fernanda Novia Pramitha Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gempita Asmaul Husna Gideon Setyo Budiwitjaksono Hadi, Inthomy Hati, Herwinda Anggun Permata Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Ignathia Martha Hendrati Ihza Pahlevi, Marhaendra Ikhlasul Ardi Nugroho 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 Khoiriyah, Zulfatul Khoirur Rozikin Kirana, Nanda Wahyu Indah Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda 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 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 Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Putri, Firdianti Permata Radendhania Aisyah Selfandari Rafi Faisal, Muhammad Rahmadani, Sri Ayu Dwi Rahmawati, Alifia Nur Ramadhan, Raihan Riyan Adinugroho 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 Sofie Yunida Putri St. Rohmawatik Sucahyati, Diarany Sukiswo, Helmy Wahyu Sukiswo, Wahyu Helmy Dimayanti Sukmayudha Novadi Leksono Suroyah, Nur Amirotul Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tifalia Izzati Yaumi Sabila Tri Maryanti Tri Maryanti Vicky Vendy Wahyudi, Didu Wardani, Fatma Aulia Wardono, Gadang Wati, Seftin Fitri Ana Widharma, Fandry Widodo, Condro Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wijaya, Raden Muhammad Syah Arief Atmaja Wulandari Hidayanti Yan Minarhadi, Dhanang Yolanda, Wafa Zakharia Vito Trinova Zidan Naufal Akbar Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah