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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Manajerial BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Jurnal Akuntansi Keuangan dan Bisnis Procedia of Social Sciences and Humanities JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Abdimas Mandalika Journal of Multiperspectives on Accounting Literature Innovative Technologica: Methodical Research Journal Journal of Regional Economics and Development IJEIRC IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi E-JURNAL AKUNTANSI Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science

Sarwenda Biduri

Universitas Muhammadiyah Sidoarjo

Author-ID : 560753

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period Nurul Ajizah; Sarwenda Biduri
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

Implementasi E-Budgeting in the Era of the COVID-19 Pandemic at the Regional Secretariat of Sidoarjo Regency Oni Permatasari; Sarwenda Biduri
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to find out how to implement E-budgeting at the Sidoarjo Regency Regional Secretariat in the COVID-19 Pandemic Era. This is a qualitative descriptive study that uses an interpretive study to achieve maximum results.This study uses a system that has several programs to support the success of e-budgeting including: RDS (Regional Development System) and SIKSDA (Regional Financial Information System).The results of this study indicate that the implementation of E-budgeting at the Regional Secretariat of Sidoarjo Regency has been carried out well. The COVID-19 pandemic that occurred had an impact on all aspects, including in the field of Government, so that it could affect the budgeting process. One of them is by seeking budget effectiveness. The Sidoarjo Regency Regional Secretariat as one of the Government aspects in the Sidoarjo Regency Regional Government also received an indicative ceiling from the Regional Planning Board to refocus the budget. By already using e-budegting at the Sidoarjo Regency Regional Secretariat, this is very helpful in accelerating the implementation of budget refocusing. So that the planning process and budget changes can be carried out effectively and efficiently.

Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic Mayang Novita Sari; Sarwenda Biduri; Sigit Hermawan
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.

The Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability M. Ilham Musthofa; Sarwenda Biduri
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 84 respondents. Each service is represented by 4 people, namely the head of the section and staff of the accounting or financial administration department at the SKPD of Sidoarjo Regency. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that the Clarity of Budget Targets has an effect on Performance Accountability. Effectiveness of Accounting Internal Control has an effect on Performance Accountability. Budget Participation has an effect on Performance Accountability.

Key Financial Factors Influencing Investment: Profitability, Liquidity, Leverage, Size, and Stock Price Mukhammad Amar Musliq; Sarwenda Biduri
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the influence of profitability, liquidity, leverage, size, and stock prices on investment decisions in the food and beverage industry, focusing on companies listed on the Indonesia Stock Exchange between 2016 and 2019. The purposive sampling method was employed, resulting in a sample of 13 food and beverage companies. Multiple linear regression analysis was used to analyze secondary data. The findings reveal that profitability, liquidity, leverage, size, and stock prices significantly affect investment decisions in the food and beverage sector during the study period. These results imply that investors consider these financial factors when making investment decisions, highlighting the importance of assessing profitability, liquidity, leverage, size, and stock prices for effective investment strategies in the global food and beverage industry. Highlights: Profitability's Impact: The study reveals that profitability significantly influences investment decisions in the food and beverage industry. Liquidity Matters: The findings emphasize the importance of liquidity in shaping investment decisions within the food and beverage sector. Leverage and Decision Making: The study highlights the effect of leverage on investment decisions in food and beverage companies, providing valuable insights for investors. Keywords: Profitability, Liquidity, Leverage, Size, Stock Price

Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact Selly Nurfatimah; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research aims to examine the influence of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The population consists of 138 manufacturing companies, and a purposive sampling technique is employed to select a sample of 58 companies. Quantitative data in the form of company annual reports from 2016 to 2018 are collected and analyzed using multiple linear regression analysis. The results reveal that profitability significantly affects the audit report lag in manufacturing companies during the specified period. However, the characteristics of the company and corporate governance do not show a significant impact on the audit report lag. These findings provide valuable insights for stakeholders and regulators in understanding the factors influencing audit report timeliness in the manufacturing sector, contributing to the improvement of financial reporting practices and corporate governance mechanisms. Highlights: This quantitative study investigates the impact of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018, utilizing a purposive sampling technique. Findings reveal that profitability significantly affects the audit report lag, highlighting the importance of financial performance in timely audit reporting for manufacturing firms. However, company characteristics and corporate governance do not show a significant influence on the audit report lag, suggesting the need for further examination of these factors' role in the manufacturing sector's financial reporting practices. Keywords: Profitability, Company Characteristics, Corporate Governance, Audit Report Lag, Manufacturing Companies.

Accountability Boost: Internet Reporting and Good Governance in Action Devy Rahmawati; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms. Highlights: Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability. Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability. Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat. Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.

Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation Abidin, Fityan Izza Noor; Handayani, Sri Enggar Puji; Biduri, Sarwenda
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7848

This study explores the impact of individual morality and internal controls on fraud risk in the implementation of healthcare assurance by Indonesia's BPJS. It emphasizes the moderating role of organizational ethics. Using a quantitative approach and Partial Least Square (PLS) analysis, data was gathered via direct surveys from Rumah Sakit Umum Al-Islam H.M. Mawardi Krian employees. The results indicate that individual morality has a limited effect on fraud risk, with individual moral reasoning playing a key role in behavior. However, internal controls significantly mitigate fraud risk, aligning with the fraud triangle theory's principles. Surprisingly, organizational ethical culture weakens the link between individual morality and internal control in relation to fraud risk, as a strong ethical culture raises standards and influences employee conduct positively. In conclusion, the study highlights the importance of strengthening internal controls in healthcare institutions to enhance employee ethics and prevent fraud. Future research could extend this investigation to include manufacturing companies, broadening our understanding of factors mitigating fraud risk in BPJS healthcare assurance. Involving multiple healthcare institutions would enhance the generalizability of these findings. highlights : Individual moral reasoning levels do not significantly impact fraud risk in healthcare assurance implementation, emphasizing the complexity of ethical decision-making. Effective internal controls are crucial in mitigating fraudulent activities, aligning with the principles of the fraud triangle theory. Organizational ethical culture can either strengthen or weaken the relationship between individual morality and internal control, highlighting the role of corporate ethics in shaping employee behavior and reducing fraud risk. Keywords : Individual Morality, Internal Control, Organizational Ethics, Fraud Risk, Healthcare Assurance

Co-Authors Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amanda, Risha Tri Amilliyah, Winda Ayu Ananda, Diva Firma Anggie Nur Cahyani Anik Maulidiya Apriliani , Dwi Arista Firana, Riza Arista, Sintha Wahyu Arizanda Rahayu, Ruci Asma, Adelia Bayu Hari Prasojo Bayu Prasojo Bernika Ivanda Zulfi Lestari Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Cut Ami Rahmah Damayanti, Elok Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Devi Rukmana Sari Devy Rahmawati Dewi Ratiwi Meiliza Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Duwi Rahayu Dwi Amilatus Solicha Dwi Anjani Dwi Aprillia Rahmawati Dwiky Subekti Rachman Elisya, Reza Marcelina Elmas, Alif Kharisma Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryanti Essa Ries Ahmed Eva Wany Fadilah, Elmi Nur Fadilla Rahmawati Fanny Liasari, Elva Fauzia, Anugerah Wahyu Fauziah, Rina Fauziyah, Luluk Putri Ferica Maulidyanto Firanti, Nuriya Firnata, Tifani Angga Fitiyan Izzah Noor Abidin Fitri Octavia Pratiwi Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Hari Prasojo, Bayu Harianto, Wiwit Hariyanto , Wiwit Herawati, Nindy Maylinda Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Lailatul Maghfiroh Lestari , Veny Abidatul Lestari, Bernika Ivanda Zulfi Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Maya Kumala Sari, Herlinda Mayang Novita Sari Mochamad Rizal Yulianto Mochammad Fani Rafael Mukhammad Amar Musliq Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Nirma Mufaidah Dwi Ajeng Suhermanto Nugraha Dini, Amelia Nur Amalina Nisfa Salisa Nur Fadhila, Shafira Nurasik Nurasik Nurasik Nurasik , Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik, Nurasik Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Oni Permatasari Pramaditya, Abimanyu Prapanca , Detak pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Rafael , Mochammad Fani Rahma Dewi, Santi Rahmawati, Dwi Aprillia Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sriyono Sriyono Sriyono Suci Kusuma Wardani Suhermanto, Nirma Mufaidah Dwi Ajeng Sunari, Sunari Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zakiyah, Luluk Zulfiani, Alfi Eka

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