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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Jurnal SOLMA 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 Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat 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 IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal 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 Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Sarwenda Biduri
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering 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 Public Health Social Sciences Other

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Dampak Manajemen Anggaran terhadap Penyerapan: Wawasan dari Jawa Timur i Andriani, Ratna Novy Hari; Biduri, Sarwenda
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.269

Abstract

Penelitian ini menginvestigasi pengaruh perencanaan anggaran, peraturan/regulasi, sumber daya manusia, pengadaan barang dan jasa, dan pelaksanaan anggaran terhadap pengelolaan dan penyerapan anggaran daerah di Dinas Pekerjaan Umum Bina Marga Provinsi Jawa Timur. Data dikumpulkan dari 68 responden yang bekerja di berbagai peran keuangan di 12 Unit Pelaksana Teknis (UPT) dan 5 Bidang Pelaksana Jalan dan Jembatan dengan menggunakan formulir G. Analisis regresi linier berganda digunakan untuk menganalisis data. Temuan menunjukkan bahwa perencanaan anggaran, sumber daya manusia, pengadaan barang dan jasa, dan pelaksanaan anggaran secara signifikan mempengaruhi penyerapan anggaran, sedangkan peraturan/regulasi tidak. Penelitian ini menyarankan perlunya peraturan yang lebih jelas dan menekankan pentingnya perencanaan yang efektif dan manajemen sumber daya manusia dalam meningkatkan penyerapan anggaran. Penelitian selanjutnya perlu mempertimbangkan jumlah sampel yang lebih besar untuk meningkatkan akurasi data dan mengeksplorasi faktor-faktor lain yang mempengaruhi penyerapan anggaran.
Tata Kelola Pemerintahan yang Baik di Indonesia Tidak Lengkap Tanpa Partisipasi Masyarakat Firanti, Nuriya; Biduri, Sarwenda
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.281

Abstract

Penelitian ini menyelidiki penerapan prinsip-prinsip tata kelola yang baik—transparansi, akuntabilitas, dan partisipasi masyarakat—di Desa Lemujut, Kabupaten Sidoarjo, untuk mencegah penyelewengan dana desa. Meskipun ada transparansi dan akuntabilitas yang efektif, kurangnya partisipasi masyarakat menghambat upaya tata kelola. Dengan menggunakan penelitian kualitatif dengan pendekatan interpretatif melalui wawancara, observasi, dan tinjauan dokumen, penelitian ini tidak menemukan adanya penyimpangan keuangan di bawah pengawasan Badan Pemerintahan Daerah (BPD). Hasil penelitian ini menekankan perlunya keterlibatan masyarakat yang lebih kuat untuk meningkatkan efektivitas tata kelola dan mencegah penipuan, yang menunjukkan potensi perbaikan kebijakan.
INTERNAL AUDIT AS AN EFFORT TO INCREASE TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENTS AT SD MUHAMMADIYAH 3 IKROM WAGE SIDOARJO Biduri, Sarwenda; Maryanti, Eny; Soeprijanto, Noerwachid; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 2 No. 3 (2025): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v2i3.359

Abstract

Objective: This study aims to describe the internal audit carried out and the impact on the quality of the financial statements of SD Muhammadiyah 3 Ikrom. Method: This study uses a qualitative research method using data collection techniques through observation, interviews and documentation. Results: The results of this study show that the implementation of regular internal audits can increase the transparency and accountability of financial statements, despite obstacles such as limited human resources and lack of understanding of the accounting field. Novelty: Financial Statements have a very crucial role in creating transparency and accountability as well as responsibility for fund management, one of which is in the world of Education, namely Elementary Schools. As a public sector agency, the School also implements internal audit as a form of accountability to the public, internal audit is one of the tools to assess the performance of the agency's financial management, the effectiveness of financial management, as well as identify system weaknesses and ensure compliance with regulations is carried out properly.
Pemberdayaan Womenpreneur Pucang: Modal Sosial dan Personal Branding untuk Kepercayaan Bisnis sebagai Implementasi SDG’s 5 Biduri, Sarwenda; Nirwana, Nihlatul Qudus Sukma; Ainindya, Ninik Ruma'isya; Firnata, Tifani Angga
Abdimas Mandalika Vol 4, No 3 (2025): Mei
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v4i3.30788

Abstract

Abstract:  The mentoring program for womenpreneurs in the Aisyiyah Branch Leadership (PRA) Pucang aims to increase business confidence through strengthening social capital and personal branding as a form of implementation of Sustainable Development Goal (SDG's) 5 regarding gender equality. The approach used is Participatory Action Research (PAR) and Community Organizer (CO), with activities in the form of business management training, digital marketing, and simple financial recording assistance. The results showed an increase in participants' understanding in utilizing digital technology, building business networks, and creating a positive business image. Despite challenges such as low digital literacy, the program succeeded in motivating participants to be more professional in managing their businesses and adapting to market dynamics. The impact of the program not only supports the growth of individual businesses but also contributes to the economic strengthening of families and local communities. With this holistic approach, PRA Pucang has succeeded in creating a relevant and sustainable model of women's empowerment.Abstrak: Program pendampingan bagi womenpreneur di Pimpinan Ranting Aisyiyah (PRA) Pucang bertujuan meningkatkan kepercayaan bisnis melalui penguatan modal sosial dan personal branding sebagai bentuk implementasi Tujuan Pembangunan Berkelanjutan (SDG’s) 5 mengenai kesetaraan gender. Pendekatan yang digunakan adalah Participatory Action Research (PAR) dan Community Organizer (CO), dengan kegiatan berupa pelatihan manajemen usaha, pemasaran digital, serta pendampingan pencatatan keuangan sederhana. Hasil pendampingan menunjukkan peningkatan pemahaman peserta dalam memanfaatkan teknologi digital, membangun jejaring bisnis, serta menciptakan citra usaha yang positif. Meski terdapat tantangan seperti rendahnya literasi digital, program ini berhasil memotivasi peserta untuk lebih profesional dalam mengelola usaha dan beradaptasi dengan dinamika pasar. Dampak program tidak hanya mendukung pertumbuhan usaha individu tetapi juga berkontribusi pada penguatan ekonomi keluarga dan komunitas lokal. Dengan pendekatan holistik ini, PRA Pucang berhasil menciptakan model pemberdayaan perempuan yang relevan dan berkelanjutan.
Peran Moderasi CSR dalam Agresivitas Pajak yang Didorong oleh Tata Kelola dan Profitabilitas Dewanti , Dita Destanika; Biduri , Sarwenda
Frontiers in Research Journal Vol. 1 No. 1 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/frontiers.v1i1.255

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris independen dan profitabilitas terhadap agresivitas pajak yang dimoderasi oleh CSR. Penelitian ini menggunakan data sekunder laporan keuangan serta annual report perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Berdasarkan metode purposive sampling dapat diperoleh sebanyak 60 data amatan dari 15 perusahaan. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis Moderated Regression Analysis (MRA) dengan menggunakan software IBM SPSS versi 26. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, dewan komisaris independen dan profitabilitas berpengaruh terhadap agresivitas pajak. Hasil menunjukkan CSR dapat memoderasi kepemilikan institusional, dewan komisaris independen dan prifitabilitas terhadap agresivitas pajak. Hal ini menunjukkan bahwa penelitian teori agensi dapat dapat dibuktikan secara positif terhadap agresivitas pajak.
Tata Kelola Pemerintahan yang Baik di Indonesia Tidak Lengkap Tanpa Partisipasi Masyarakat Firanti, Nuriya; Biduri , Sarwenda
Frontiers in Research Journal Vol. 1 No. 2 (2024): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menyelidiki penerapan prinsip tata kelola yang baik—transparansi, akuntabilitas, dan partisipasi masyarakat—di Desa Lemujut, Kabupaten Sidoarjo, untuk mencegah penyelewengan dana desa. Meskipun transparansi dan akuntabilitas efektif, kurangnya partisipasi masyarakat melemahkan upaya tata kelola. Dengan menggunakan penelitian kualitatif dengan pendekatan interpretatif melalui wawancara, observasi, dan tinjauan dokumen, penelitian ini menemukan tidak ada penyimpangan keuangan di bawah pengawasan Badan Perwakilan Desa (BPD). Hasil penelitian menekankan perlunya keterlibatan masyarakat yang lebih kuat untuk meningkatkan efektivitas tata kelola dan mencegah penipuan, serta menunjukkan potensi area untuk perbaikan kebijakan.
Pendampingan Laporan Keuangan Sekolah Dasar Berbasis Microsoft Excel: Financial Reporting Assistance Elementary School Based on Microsoft Excel Biduri, Sarwenda; Fauziyah, Luluk Putri; Hanif, Aisha
Journal of Social Comunity Services Vol. 1 No. 2 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i2.101

Abstract

Primary school financial reports are an important instrument in presenting financial information to stakeholders. The purpose of this activity is to achieve transparency and accountability in the presentation of school financial reports. In an effort to improve the transparency and accountability of school financial management, mentoring is carried out in stages involving the school principal, school treasurer, and the abdimas team. Data collection methods involved observation, situation analysis, as well as socialisation of the importance of financial reports for organisations. The results showed that the preparation of computer-based financial reports using Microsoft Excel can facilitate data input and online integration. With structured financial reports, schools can ensure transparency in the use of funds and fulfil responsibilities to internal and external parties.
Women on Boards as Moderator of ESG Disclosure, Profitability Toward Company Performance Nuriza, Vivin; Biduri, Sarwenda; Maryanti, Eny; Hariyanto, Wiwit
Jurnal Ekonomi Vol. 30 No. 2 (2025): July 2025
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v30i2.3121

Abstract

Company performance serves as a key indicator for assessing a firm's level of success within a specific period, achieved through the synergy of various contributing factors. This study aims to examine the influence of ESG disclosure and profitability on company performance, with the moderating role of women on boards. The research population includes all companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 215 companies were selected using a purposive sampling technique. The analysis was conducted using SmartPLS 3, employing the outer model to assess the validity and reliability of the constructs, and the inner model to test the research hypotheses. The findings reveal that both ESG disclosure and profitability positively influence company performance. Furthermore, the presence of women on boards enhances the positive effect of ESG disclosure on company performance. However, it does not significantly strengthen the relationship between profitability and company performance.
Improving The Financial and Asset Management of The Al-Manar Mosque As A Form of Implementing SDG's 17: Peningkatan Pengelolaan Keuangan dan Aset Masjid Al-Manar Sebagai Bentuk Penerapan SDG’s 17 Izza Noor Abidin, Fityan; Biduri, Sarwenda; Wahyuning Tyas, Erinda; Tri Amanda, Risha
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1440

Abstract

Al-Manar Mosque faces challenges in financial and asset management that are still done manually, which causes inaccuracies in financial records and reports, as well as difficulties in monitoring assets. This service program aims to improve the management of mosque finances and assets through the application of digital-based systems, such as the use of the Sias Masjid web and integrated spreadsheets. The method used in this program is a waterfall approach which includes problem analysis, training in the use of digital systems, and periodic evaluation. The implementation results show an increase in transparency and accountability of financial management, with financial reports that are more accurate and can be accessed in real-time by worshipers. Asset management has also become more structured with a digital inventory that allows monitoring of asset conditions and maintenance schedules. The program not only improves the mosque's operational efficiency but also strengthens community trust in mosque management. The program is in line with SDG's 17, which aims to strengthen global partnerships in sustainable development, particularly in the context of transparent and accountable management
Unveiling Firm Value: The Role of ESG, Cash Holding, and Retention Ratio with Firm Size as a Moderator Anggie Nur Cahyani; Eny Maryanti; Sarwenda Biduri; Risha Tri Amanda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/cd10ex14

Abstract

Firm value holds significant importance, as an increase in firm value reflects greater wealth and prosperity for shareholders. A higher stock price typically signifies a rise in firm value. This research investigates the influence of Environmental, Social, and Governance (ESG), cash holding, and retention ratio on firm value, with firm size serving as a moderating variable. The study employed a purposive sampling technique, focusing on manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in a total sample of 94 companies. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) through the SPSS 26 software. The findings reveal that both ESG and cash holding have a positive impact on firm value, while the retention ratio does not show a significant effect. Additionally, firm size moderates the relationship between ESG and retention ratio with firm value but does not moderate the relationship between cash holding and firm value.
Co-Authors Abidin, Fitiyan Izzah Noor Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amaliyah Rochimah 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 Arnindhita , Rietra Aryza 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 Dewanti , Dita Destanika Dewi Ratiwi Meiliza Dhea Lestari Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Dwi Amilatus Sholicha Dwi Amilatus Solicha Dwi Anjani Dwi Apriliani Dwi Aprillia Rahmawati 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, Luluk Putri 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 Fityan Izza Noor Abidin Gunawan, Giezka Adinia Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Harianto, Wiwit Herawati, Nindy Maylinda Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Herman Ernandi i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Jamaludin Jamaludin Jannah , Miftakhul Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatno Kumala Sari , Herlinda Maya Lailatul Maghfiroh Lestari , Veny Abidatul Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah Luluk Putri Fauziyah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Mayang Novita Sari Melinda Sindy Lorenza 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 Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Olivia Larassati Olivia Ovania Oni Permatasari Pramaditya, Abimanyu Prasetyo Utomo pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Putri Maulidiah Khasanah Putri, Vanesya Ardiana Rafael , Mochammad Fani Rahma Dewi, Santi Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Riza Arista Firana 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 SHOLIHAH, AMILATUS Sigit Hermawan Silvy Loekitasari Sintha Wahyu Arista Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sri Enggar Puji Handayani Sriyono Sriyono Suci Kusuma Wardani Sucik Nurul Aini Sunari, Sunari Syinja Faridya Anggreini Dwi Wirawan Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning Umniyah Addin usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zaenal Fanani Zakiyah, Luluk Zulfiani, Alfi Eka