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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 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 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
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Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government Tamara, Rizky Eka; Biduri, Sarwenda
Indonesian Journal of Public Policy Review Vol 15 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2470.131 KB) | DOI: 10.21070/ijppr.v15i0.1148

Abstract

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.
Effect of Financial Distress, Leverage, and Company Size on Accounting Conservatism with Profitability as a Moderating Variable Biduri, Sarwenda; Fanny Liasari, Elva
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6134

Abstract

Abstrak Penelitian ini menguji hubungan konservatisme akuntansi dengan financial distress, leverage, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan metodologi kuantitatif melalui penggunaan alat pengolahan data SmartPLS, pengambilan sampel berdasarkan purposive sampling sehingga terpilih 18 perusahaan, dan kriteria yang telah ditentukan untuk melakukan perhitungan berdasarkan tabulasi data yang diperoleh melalui serangkaian alat pengujian untuk mendukung pengujian hipotesis. Berdasarkan hasil penelitian diperoleh hasil bahwa: 1) financial distress berpengaruh terhadap akuntansi konservatif, 2) leverage berpengaruh terhadap akuntansi konservatif, 3) ukuran perusahaan berpengaruh terhadap akuntansi konservatif, 4) profitabilitas berpengaruh terhadap akuntansi konservatif. konservatisme akuntansi, 5) kesulitan keuangan dimoderasi oleh profitabilitas, 6) leverage dimoderasi oleh profitabilitas, Kata kunci: Financial Distress, Leverage, Ukuran Perusahaan, Profitabilitas, Konservatisme Akuntansi
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja Maryanti, Eny; Biduri, Sarwenda; Maya Kumala Sari, Herlinda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2484

Abstract

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Hermawan, Sigit; Biduri, Sarwenda; Arista, Sintha Wahyu; Utomo, Prasetyo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/1f817887

Abstract

This study aims to examine the role of Intellectual Capital (IC) in improving the performance of Islamic philanthropic institutions (amil zakat) in Indonesia in order to achieve the Sustainable Development Goals (SDGs). The research method chosen is qualitative with the Interpretive Management Accounting Research (IMAR) approach conducted with 26 key informants, including institutional leaders, managers, and experts. Data credibility is carried out through triangulation and transferability tests. The results of the study state that Human Capital plays a role in driving the performance of Islamic philanthropic institutions in the first 15 years, after which Structural Capital dominates the performance of the organization. The IC role model shows how this Islamic philanthropic institution empowers mustahiq to become muzakki and contribute to the SDGs, especially poverty alleviation and economic growth. Guided by The Human Capital Theory and The Institutional Theory, this study provides a framework for utilizing IC as a strategic asset for organizations. This study uniquely connects IC with Islamic philanthropy, introducing a new model to improve performance and drive sustainable development.
Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo Santi Rahma Dewi; Kukuh Sinduwiatmo; Sarwenda Biduri
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.78

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done.
THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTION ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITY, AND TRANSPORTATION SECTOR COMPANIES IN THE 2021-2023 PERIOD Addin , Umniyah; Biduri, Sarwenda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.70

Abstract

Objective: The purpose of this study is to determine the Effect of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness in Infrastructure, Utilities, and Transportation Sector Companies. Method: This study uses quantitative data types with secondary data as the research data sources. The population is all Infrastructure, Utilities, and Transportation Sector Companies listed on the IDX in the 2021-2023 period, totaling 80 companies. The sample of this study uses purposive sampling so that the data used as a sample is 48 companies. This study uses multiple linear regression analysis techniques with SPSS version 27 data processing tools. Results: The results of the study show that Thin Capitalization has an effect on Tax Aggressiveness, Liquidity has an effect on Tax Aggressiveness, Profitability has an effect on Tax Aggressiveness and Related Party Transaction has an effect on Tax Aggressiveness. Novelty: This study provides a comprehensive analysis by simultaneously examining the impact of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness within the Infrastructure, Utilities, and Transportation Sector, which has been rarely explored in previous research.
The Village Apparatus: Enhancing Accountability in Village Fund Management (Aparatur Desa: Meningkatkan Akuntabilitas Pengelolaan Dana Desa) Sari, Windi Sekar Arum; Biduri, Sarwenda
Journal of Regional Economics and Development Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jred.v1i3.265

Abstract

Penelitian ini menyelidiki peran perangkat desa dalam memastikan akuntabilitas pengelolaan dana desa di Desa Sugihwaras, dengan fokus pada proses perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Dengan menggunakan pendekatan kualitatif interpretatif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Analisis dilakukan melalui pengumpulan, reduksi, penyajian, dan penarikan kesimpulan. Triangulasi sumber data memastikan validitas. Hasil penelitian menunjukkan kepatuhan terhadap peraturan dan praktik pengelolaan dana yang efisien, dengan para pejabat yang menjalankan tugasnya secara efektif. Studi ini menggarisbawahi pentingnya peran aparat desa dalam meningkatkan akuntabilitas dan mengoptimalkan pemanfaatan dana desa untuk kepentingan masyarakat, serta mengatasi kesenjangan yang ada dalam memahami aspek tata kelola pemerintahan desa.
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.
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 Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin Jannah , Miftakhul 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 Salsabila, Rona Shafa 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