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All Journal Jurnal Akuntansi Aktual Jurnal SOLMA Jurnal Organisasi Dan Manajemen Inovasi: Jurnal Ilmiah Ilmu Manajemen PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat International Journal of Business, Law, and Education Journal of Applied Business, Taxation and Economics Reseach Brilliant International Journal of Management and Tourism (BIJMT) Formosa Journal of Multidisciplinary Research (FJMR) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Jurnal Ilmiah ESAI International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Brilliant International Journal of Management and Tourism
Eka Ananta Sidharta
Universitas Negeri Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Do Intellectual Capital in the Relationship between Governance and Corporate Financial Performance, Strengthening or Weakening? Wulansuci, Rohmah; Sugeng, Bambang; Sidharta, Eka Ananta
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.521

Abstract

This study aims to identify and analyze the role of intellectual capital as a moderating variable in the relationship between governance and firm financial performance. Using panel data regression, this study analyses 412 observation units from 103 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The results show that, partially, both governance and intellectual capital have no significant effect on financial performance. However, when the governance variable has interacted with intellectual capital and a moderation test is conducted, it is found that the interaction variable has a significant effect on financial performance with a positive coefficient. This indicates that intellectual capital acts as a pure moderator variable of the positive effect of governance on financial performance. This result implies that in the absence of high intellectual capital, governance proves to be inefficient in its efforts to improve the firm's financial performance
Strategi Brain-Based Learning Untuk Penguatan Kejujuran Dan Pencegahan Penyalahgunaan Data Akuntansi Darma Sanputra, Adrian Hartanto; Sidharta, Eka Ananta; Nugraha, Tatas Ridho; Putri, Elsa Isnaini; Azzahra, Azzahra
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33608

Abstract

Early exposure to unethical accounting practices risks normalizing data manipulation, so instilling honesty from an early age is important. This community service program employs Brain-Based Learning (BBL) to strengthen students' integrity through the 4P model (Preparation, Implementation, Closure, Reporting) by incorporating neuroscience-based activities such as brain gym, gamification, reflective discussions, and parental involvement. The results are highly significant: students' understanding of integrity increased from 32% to 89%, 76% of students reported a shift in their perspective on ethical dilemmas, and parents shifted their focus from academic performance to character development, forming a support community named “Parents Concerned About Integrity.” The BBL approach has proven to create optimal cognitive conditions for internalizing the value of honesty and reducing the risk of accounting data misuse. Program outputs include modular learning packages, teacher training syllabi, parent support group tools, and the establishment of integrity champions to expand reach and sustainability. This combination of policies and products is expected to institutionalize integrity education and reduce the risk of accounting data misuse.
Determination Of Factors Affecting The Ethical Behavior Of Internal Auditors In Higher Education Arifudin Arifudin; Satia Nur Maharani; Eka Ananta Sidharta
International Journal of Business and Quality Research Vol. 1 No. 02 (2023): April - June, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i02.350

Abstract

The focus of this research is to find out how the auditor's perception is related to determining the factors that influence the ethical behavior of auditors in the college environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor
The Effect of Entrepreneurial Education on Entrepreneurial Intention Through Individual Entrepreneurial Orientation in Double Track Program Students at Mojokerto Private High School Wati, Indah Kumoro; Fulgentius Danardana Murwani; Eka Ananta Sidharta
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2365

Abstract

As one of the most influential factors, entrepreneurial intention can determine whether individuals will take concrete steps toward the business world or not. This study aims to determine the direct and indirect effects of entrepreneurial education on entrepreneurial intention through individual entrepreneurial orientation. The research method used is quantitative with a cross-sectional design. The research sample consists of 253 respondents from Al-Hidayah High School and Tamansiswa High School in Mojokerto City. The results show that entrepreneurial education has an effect on proactivity. Entrepreneurial education influences risk-taking. Entrepreneurial education influences innovation. Proactivity influences entrepreneurial intention. Risk-taking does not influence entrepreneurial intention. Innovation influences entrepreneurial intention. Proactivity has a mediating effect on entrepreneurial education on entrepreneurial intention. Risk-taking does not have a mediating effect on entrepreneurial education on entrepreneurial intention. Innovation does not have a mediating effect on entrepreneurial education on entrepreneurial intention
Analysis of Entrepreneurial Competency, Family Support For Entrepreneurial Interest Among Vocational High School Students In Mojokerto With Social Environment As A Mediating Variables Setyowati, Eko Mety; Eka Ananta Sidharta; Agus Sumanto
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2369

Abstract

This study aims to analyze the influence of entrepreneurial competence and family support on entrepreneurial interest among vocational high school (SMK) students in Mojokerto, with social environment as a mediating variable. The background of this study is based on the importance of fostering entrepreneurial interest from an early age to encourage the creation of an independent and innovative young generation, as referred to in the Theory of Planned Behavior (TPB). The research method used a quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis technique. The research sample consisted of 356 vocational high school students in Mojokerto who were selected purposively. The data collection instrument was a questionnaire with a Likert scale that measured the variables of entrepreneurial competence, family support, social environment, and entrepreneurial interest. The results of the analysis showed that entrepreneurial competence had a positive and significant effect on entrepreneurial interest. Family support was also proven to have a positive and significant effect on entrepreneurial interest. In addition, the social environment acts as a mediating variable that strengthens the influence of entrepreneurial competence and family support on students' interest in entrepreneurship. These findings confirm that a combination of internal factors (entrepreneurial competence), external factors (family support), and social interaction (social environment) are important elements in building interest in entrepreneurship among vocational high school students. The practical implications of this study are the need to strengthen entrepreneurship learning programs in schools, tangible support from families, and the creation of a conducive social environment to encourage the growth of an entrepreneurial spirit among the younger generation
A SCOPING REVIEW: PROFESSIONALISM ACCOUNTING EDUCATORS IN THE POSTDIGITAL ERA Rohmatin, Yunia; Eka Ananta Sidharta; Nurika Restuningdiah
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.824

Abstract

Teacher professionalism during a pandemic is an interesting topic because there are no clearly defined sections on what professionalism looks like during a pandemic and what teachers should do today that appear across stakeholder groups (Hollweck, 2020). This study aims to find out how the professionalism of accounting educators is during the co-19 pandemic in all countries affected by the co-19 pandemic. The research method uses a “scoping review” from Arksey and O'Malley (2005). The Scope of Research reviews relevant international journals with related research titles and focuses. The research was conducted spanning 2019-2022 and journals were taken from ten databases with official websites registered or subscribed to by the Malang State University Library and the National Library of the Republic of Indonesia. The results of the research conducted in the 2019-2022 timeframe show that 12 journal articles match the research questions. Most of the research publication years are in 2020. The results of the research show that the professionalism of accounting educators in the post-digital era can be seen in the online learning and assessment process (Amit Joshi and Muddu Vinay, 2020). The gap in practice in accounting education makes universities and professional institutions in the future expected to work together in developing accounting curricula
Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education Arifudin; Maharani, Satia Nur; Sidharta, Eka Ananta
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8197

Abstract

The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.
The Influence of Accessibility, Design, and BUMDes Website Features on the Effectiveness of BUMDes Management in Sumberpucung District Sanputra, Adrian Hartanto Darma; Sidharta, Eka Ananta; Pratiwi, Venni Ayunda; Ahyar, Shynta Nuril Rahmawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11851

Abstract

Good management of Village-Owned Enterprises (BUMDes) is very important to support economic growth in the region. The BUMDes website of Sumberpucung District has been developed to support the effectiveness of BUMDes management there. This study aims to explore the influence of the existence of the website in terms of accessibility, interface design, and website features on the effectiveness of BUMDes management. Research data were obtained through literature studies and filling out questionnaires from 25 research samples. The research instruments used were tested through validity and reliability tests, and the data and regression models used were tested through classical assumption tests and hypothesis tests. The results of the study showed that accessibility, interface design, and website features had a significant positive effect on the effectiveness of BUMDes management in Sumberpucung District. The three variables also had a simultaneous effect on the effectiveness of BUMDes management. The results of this study are expected to be a consideration in the management of BUMDes in Sumberpucung District in the future and provide broader insights regarding the use of information technology and organizational management.
The Development of Earning Management in Indonesia: A Systematic Literature Review Restuningdiah, Nurika; Sidharta, Eka Ananta
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2094

Abstract

Earnings management is a method used by management to influence the numbers in financial statements. Earnings management is detrimental to investors because the financial statements are very low. Financial reports can no longer be trusted. Research on earnings management has been widely carried out with mixed results. Few systematic reviews have been carried out on earning management in Indonesia. The present article set out to analyze the existing literature on earning management practices in Indonesia. Guided by the ROSES or RepOrting standards for Systematic Evidence Syntheses review method, a systematic review of the Sinta 1 and 2 databases was identified with 23 related studies. Further review of these articles uses four main themes – Monitoring, Management opportunities, accounting policies, and investor decision-making. Several recommendations are highlighted related to conducting more qualitative studies about earning management in different paradigms and approaches with different searching techniques such as reference searching and contacting experts. Keywords: earning management, Indonesia, motive, systematic literature review 
Analisis Pengaruh Biaya Produksi, Likuiditas dan Leverage terhadap Profitabilitas Pengusaha Kawasan Berikat di Wilayah Kantor Bea dan Cukai Pasuruan Setiadi, Arief; Sidharta, Eka Ananta; Syaifudin, Noor
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p56-68.39723

Abstract

Pertumbuhan laba bersih yang fluktuatif pada pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan menyebabkan profitabilitas yang tidak stabil. Upaya yang dilakukan adalah meminimalkan biaya produksi dan mengoptimalkan sumber-sumber permodalan. Tujuan penelitian ini adalah untuk menganalisis pengaruh efisiensi biaya produksi, likuiditas, dan leverage terhadap profitabilitas pada pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan. Penelitian ini dilakukan pada 38 pengusaha kawasan berikat di wilayah Kantor Bea dan Cukai Pasuruan periode 2018-2022. Variabel independen pada penelitian ini adalah biaya produksi, current ratio (CR), debt to asset ratio (DAR), dan debt to equity ratio (DER), sedangkan variabel dependen adalah return on assets (ROA) dan return on equity (ROE). Analisis data dilakukan dengan menggunakan regresi data panel dengan bantuan program Eviews 13. Hasil analisis regresi data panel pada model 1 menghasilkan persamaan: LOGABSROA = -2,747 – 0,709SINBP + 0,003CR – 0,901SINDAR + 0,202SINDER + Ɛ dan pada model 2 menghasilkan persamaan: LOGABSROE = -2,248 – 0,727SINBP + 0,002CR – 0,239DAR + 0,027DER + Ɛ. Hasil analisis menunjukkan bahwa biaya produksi berpengaruh negatif dan signifikan terhadap profitabilitas (ROA dan ROE). Likuiditas (CR) berpengaruh positif dan signifikan terhadap ROA, namun tidak berpengaruh signifikan terhadap ROE. DAR berpengaruh negatif dan signifikan terhadap profitabilitas (ROA dan ROE). Adapun DER tidak berpengaruh signifikan terhadap profitabilitas (ROA dan ROE). Hasil analisis pada model 1 menunjukkan profitabilitas (ROA) dipengaruhi oleh biaya produksi, likuiditas, dan leverage sebesar 15,46%, sedangkan sisanya sebesar 84,54% dipengaruhi variabel lain di luar model penelitian ini. Adapun pada model 2 menunjukkan profitabilitas (ROE) dipengaruhi oleh biaya produksi, likuiditas, dan leverage sebesar 15,50%, sedangkan sisanya sebesar 84,50% dipengaruhi variabel lain di luar model penelitian ini.
Co-Authors Adrian Hartanto Darma Sanputra Agus Sumanto Ahyar, Shynta Nuril Rahmawati Arifudin Arifudin Arifudin Azzahra, Azzahra Bambang Santoso Bambang Sugeng Dudung Ma'ruf Nuris Endang Sri Andayani Faris Syahfaturohma Fulgentius Danardana Murwani Furqorina, Rizka Makaryanawati Noor Syaifudin Nugraha, Tatas Ridho Nurika Restuningdiah Pratiwi, Venni Ayunda Puji Handayati Putri, Elsa Isnaini Rahmah, Nailur Ridoni Fardeni Harahap Rohmatin, Yunia Satia Nur Maharani Setiadi, Arief Setyowati, Eko Mety Singgih Bayu Indra Hermawan Sriyani Mentari Triadi Agung Sudarto Wardini, Amalia Kusuma Wati, Indah Kumoro Winda Ayu Anggraini Wulansuci, Rohmah Yohanes Sri Guntur