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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 Jurnal Proaksi 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 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 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 Atestasi : Jurnal Ilmiah Akuntansi
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 Physics Social Sciences Other

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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.
Model Pengelolaan Dana Corporate Social Responsibility (CSR) untuk Keberlanjutan Lingkungan: Kajian Program Sedekah Sampah Digital PT. Indocement Tunggal Prakarsa Tbk Wardono, Gadang; Ubaidilah, Muhamad; Susilowati, Endah; Wahyudi, Didu
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2141

Abstract

PT Indocement Tunggal Prakarsa Tbk, a leading producer in Indonesia, has implemented a new waste management program as part of its corporate social responsibility (CSR) and environmental sustainability efforts. This program utilizes a unique waste management model and a social-based waste management concept. The study employs a mixed-method approach, including both quantitative and qualitative methods, with data collected through questionnaires, focus group discussions, and field observations. The waste management system is digital, using the scrum method, making it easier to adapt to changing user needs. The digital platform facilitates waste management, distribution, and efficiency, ensuring transparency in waste management. The program also helps the company report total waste and waste management performance in real-time.
Pengaruh Asimetri Informasi, Financial Distress, dan Good Corporate Governance terhadap Manajemen Laba Tifalia Izzati Yaumi Sabila; Endah Susilowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): 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.v6i11.4046

Abstract

This study aims to test and prove empirically the effect of information asymmetry, financial distress, managerial ownership, and audit committee on earnings management. The population used is all annual reports of infrastructure companies in the building construction sector listed on the Indonesia Stock Exchange for the period 2018-2022, with a total sample of 12 companies. The test method uses partial least square (PLS) which is processed with SmartPLS for Windows Version 3.0. The results showed that information asymmetry, financial distress, managerial ownership, and audit committee have a positive and significant effect on earnings management.
Pengaruh Sustainability Reporting, Green Accounting, dan Kinerja Keuangan terhadap Nilai Perusahaan Zidan Naufal Akbar; Endah Susilowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4108

Abstract

This study aims to test and analyze the effect of sustainability reporting, green accounting, and financial performance on firm value. The population used is all basic material sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, with a total sample of 10 companies. The test method uses partial least square (PLS) which is processed with SmartPLS Version 3.0. The results showed that economic aspects in sustainability reports and financial performance affect firm value, while environmental aspects, social aspects, and green accounting have no effect on firm value.
Locus of Control dan Financial Technology dalam Memoderasi Pengaruh Literasi Keuangan Terhadap Keputusan Investasi Rafi Faisal, Muhammad; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2566

Abstract

This study aims to examine the effect of financial literacy on investment decisions and explore the moderating role of locus of control and financial technology among accounting students at UPN Veteran East Java. A quantitative approach was used with a survey method involving 93 respondents, and data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results of the study indicate that financial literacy has a significant effect on investment decisions, with a T-statistic value of 3.073 and a P-value of 0.002. However, neither locus of control (T-statistic = 0.584; P-value = 0.559) nor financial technology (T-statistic = 0.702; P-value = 0.483) was found to moderate the relationship between financial literacy and investment decisions. The R-square value of 0.728 indicates that 72.8% of the investment decision variables can be explained by this model. These findings emphasize the importance of financial literacy in supporting rational investment decision-making, as well as the need to optimize the role of psychological factors and financial technology in the process.
Financial Self Efficacy Memediasi Mental Accounting dan Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Manzala, Aura; Susilowati, Endah
Jurnal Riset Pendidikan Ekonomi Vol. 10 No. 2 (2025): OKTOBER 2025
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v10i2.12577

Abstract

Many individuals still face difficulties in managing their finances due to a limited understanding of personal financial management. University students, as part of the younger generation dealing with academic pressures and future uncertainty, are particularly vulnerable to financial management problems. This research aims to determine the effect of financial self-efficacy in mediating mental accounting and financial literacy on financial management behavior. This study uses primary data sources with quantitative research types. Sampling used a random sampling technique. The sample used was active Accounting students from three public universities in Surabaya, with analysis carried out using SmartPLS4 software. Based on the test results, it can be concluded that mental accounting, financial literacy, and financial self-efficacy play an important role in influencing the formation of individual financial management behavior. Mental accounting and financial literacy directly influence financial management behavior. In addition, financial self-efficacy mediates between financial literacy and financial management behavior, but not the relationship between mental accounting and financial management behavior. The implications of this study highlight the importance of improving financial literacy and applying mental accounting to strengthen healthy financial management behavior among university students.
Determinasi Nilai Perusahaan Berdasarkan Profitabilitas, Ukuran Perusahaan, Sustainability Report, dan Komite Audit Wardani, Fatma Aulia; Susilowati, Endah; Sukiswo, Wahyu Helmy Dimayanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): April 2025 - September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.26399

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang diteliti yaitu perusahaan perbankan yang terdaftar di BEI pada periode 2018-2023. Cara menentukan sampel menggunakan teknik purposive sampling dengan memberikan beberapa kriteria penelitian, sehingga menghasilkan 48 sampel pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan oleh perusahaan perbankan pada situs resmi perusahaan dan Bursa Efek Indonesia (BEI). Data tersebut kemudian di olah dengan menggunakan bantuan software IBM SPSS versi 30.Originalitas/Novelty: Keterbaruan dari penelitian ini yaitu dengan menambahkan variabel sustainability report dan komite audit sebagai variabel independen, dan fokus penelitian pada perusahaan perbankan.Hasil Penelitian: Penelitian ini mengungkapkan bahwa profitabilitas, sustainability report, dan komite audit tidak memiliki kontribusi terhadap nilai perusahaan. Sementara, ukuran perusahaan memiliki kontribusi terhadap nilai perusahaan.Implikasi: Penelitian mengimplikasikan bagimana pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan yang berguna bagi perusahaan perbankan. Penelitian ini juga berkontribusi dalam memberikan wawasan dan pemahaman baru mengenai pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Research Objectives: This study aims to empirically examine the influence of profitability, company size, sustainability report, and audit committee on company value.Research Method: This study uses a quantitative approach. The population studies is banking companies listed on the IDX in the 2018-2023 period. How to determine the sample using the purposive sampling technique by providing several research criteria, resulting in 48 observation sample. This research uses secondary data obtained from the annual report and sustainability report published by banking companies on the company’s official website and the IDX. The data was then processed using IBM SPSS software version 30.Originality/Novelty: The novelty of this study is by adding the sustainability report and audit committee as independent variable, and the research focus is on banking companies.Research Results:  This study reveals that profitability, sustainability report, and audit committee have no contribution to the company’s value. Meanwhile, the company size has a contribution to the company’s value.Implications: The study implicated how the influence of profitability, company size, sustainability report, and audit committee on the company’s value is useful for banking companies. This research also contributes to providing new insights and understandings about the influence of profitability, company size, sustainability report, and audit committee on company value.
Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable Widharma, Fandry; Susilowati, Endah
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
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.v3i2.135

Abstract

This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management mustcontinue to be cautious with the opportunity to do fraud in the financial statement.
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 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 Fernanda Novia Pramitha Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Fransiska, Bella Gading Tio Yuniar Gading Tio Yuniar Gempita Asmaul Husna Hadi, Inthomy Hati, Herwinda Anggun Permata Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Himma Tul Khoiro 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 Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Prajnananira, I Gusti Ayu Dhira Yoseva Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani 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 Andayani Sari Andayani Sari, Elvita Fitriana Septa Dinda Alfia, Famia Setyo, Gideon 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 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