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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 Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Amkop Management Accounting Review (AMAR) Jurnal Ilmiah ESAI International Journal of Economics, Commerce, and Management 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
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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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.
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.
Tax Avoidance Behavior: The Contribution of Gender Diversity, Education Level, and Firm Size Moderation Hadi, Zufly Amrullah; Sudarto, Triadi Agung; Sidharta, Eka Ananta
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.2991

Abstract

Taxes are the most significant source of state revenue. From a company's perspective, taxes can also be considered the largest expense. Therefore, top management strives to reduce the company's tax liability. This study aims to confirm the reliability of attribution theory as an approach to explain the impact of gender diversity and education levels on tax avoidance, as well as the role of company size in moderating the relationship model. In this quantitative study, energy and basic material companies listed on the Indonesia Stock Exchange from 2020 to 2023 were the population and sample of the study. The researcher used the Moderated Regression Analysis model to test time series data using SMART-PLS software. Time series data was used because it was considered capable of providing a more accurate view over time, thereby facilitating the researchers' analysis. Based on the first finding, gender diversity had a negative effect on tax avoidance; the second finding was that education level had a positive effect on tax avoidance; the third finding was that company size was able to moderate the relationship between the independent variables and the dependent variable. These findings support all hypotheses proposed by the researcher. The research results support attribution theory in explaining empirical evidence regarding the impact of gender diversity and education level on tax avoidance, as well as the role of company size.
Integrating Activity-Based Costing Into Environmental Management Accounting Information Systems: A Conceptual Framework and Research Agenda Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eka Ananta Sidharta; Ghina Mufidatus Salma; Ervina Dwi Aprilia; Nasya Nur Afifa
International Journal of Economics, Commerce, and Management Vol. 3 No. 3 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i3.1252

Abstract

Environmental Management Accounting Information Systems (EMAIS) have become essential infrastructure for organisations to identify, measure, and manage environmental costs in supporting sustainability objectives. However, their decision-usefulness remains limited because environmental costs are often hidden within general overhead, making the activities generating these costs unclear. Activity-Based Costing (ABC) offers a solution through activity-based cost tracing, yet its integration into EMAIS remains conceptually limited and empirically fragmented. Using previous bibliometric mapping and a theory-synthesis approach, this study develops the Activity-Based EMAIS (AB-EMAIS) framework. The framework incorporates ABC logic into the input, processing, and output layers of EMAIS architecture and expands it through artificial intelligence (AI) augmentation and governance and assurance layers. The framework produces nine testable propositions and a research agenda covering conceptual refinement, empirical validation, technological development, and contextual investigation. AB-EMAIS transforms ABC–EMAIS integration into a coherent design framework, supporting transparent, relevant, and accountable environmental cost information. The framework is particularly relevant for emerging economies advancing Sustainable Development Goal 12.
Penguatan Kapasitas Usaha Mikro Perempuan melalui Pendampingan Tata Kelola Keuangan dan Pemasaran Digital di Desa Senggreng, Kabupaten Malang Adrian Hartanto Darma Sanputra; Eka Ananta Sidharta; Tatas Ridho Nugroho; Nasya Nur Afifa; Zikri Al Annas Wibisono; Cornelia Agatha
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2026): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i2.2751

Abstract

Micro-enterprises run by members of the PKK group in Senggreng Village, Sumberpucung Sub-district, Malang Regency, face two related problems, namely weak production governance and low financial literacy combined with limited digital marketing. This community service activity aims to improve partner capacity in product standardization, financial recording, and digital marketing. The activity used participatory training and mentoring carried out in four stages, namely preparation, implementation, mentoring, and evaluation, with pre- and post-activity measurement of 30 participants. The results show an increase in product standardization understanding from 50% to 95%, financial literacy from 50% to 87%, and digital marketing from 50% to 88%. All participants kept regular cash books and opened digital business accounts, while 24 participants produced three or more promotional contents. Achievements in all three areas exceeded the 70% target. Combining product improvement, financial recording, and marketing in a single program produced more complete results than standalone training. The activity produced a training module, a packaging kit, and a brand identity for the partner.
Co-Authors Adrian Hartanto Darma Sanputra Agus Sumanto Ahyar, Shynta Nuril Rahmawati Arifudin Arifudin Arifudin Bambang Santoso Bambang Sugeng Cornelia Agatha Dudung Ma'ruf Nuris Endang Sri Andayani Ervina Dwi Aprilia Faris Syahfaturohma Fulgentius Danardana Murwani Furqorina, Rizka Ghina Mufidatus Salma Hadi, Zufly Amrullah Makaryanawati Nasya Nur Afifa Noor Syaifudin Nurika Restuningdiah Pratiwi, Venni Ayunda Puji Handayati Rahmah, Nailur Ridoni Fardeni Harahap Rohmatin, Yunia Satia Nur Maharani Setiadi, Arief Setyowati, Eko Mety Singgih Bayu Indra Hermawan Sriyani Mentari Tatas Ridho Nugroho Triadi Agung Sudarto Wardini, Amalia Kusuma Wati, Indah Kumoro Winda Ayu Anggraini Wulansuci, Rohmah Yohanes Sri Guntur Zikri Al Annas Wibisono