Article Per Year (5 Year)
p-Index From 2021 - 2026
15.803
P-Index
This Author published in this journals
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
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

Published : 139 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 139 Documents
Search

 9   10   11   12   13 
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.
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.
MODEL KESEJAHTERAAN FINANSIAL DOSEN PERGURUAN TINGGI MUHAMMADIYAH: PERAN RELIGIUSITAS, LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN MENTAL ACCOUNTING DIMODERASI OLEH GENDER SEBAGAI IMPLEMENTASI SDG’s 8 Biduri, Sarwenda; Maryanti, Eny; Nuriza, Vivin; Elisya, Reza Marcelina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2014

Abstract

Penelitian ini bertujuan untuk mengembangkan model kesejahteraan finansial dosen Perguruan Tinggi Muhammadiyah dengan mempertimbangkan peran religiusitas, literasi keuangan, perilaku keuangan, dan mental accounting, serta memeriksa bagaimana gender memoderasi hubungan antar faktor tersebut. Penelitian ini memakai pendekatan kuantitatif, dengan pengumpulan data melalui sebaran kuesioner kepada responden. Metode penentuan sampel yang diterapkan adalah purposive sampling, yaitu teknik seleksi sampel berdasarkan kriteria tertentu yang dianggap relevan untuk mencapai tujuan penelitian. Hasil analisis menunjukkan bahwa religiusitas berperan dalam mempengaruhi tingkat kesejahteraan finansial. Selain itu, literasi keuangan terbukti memberikan dampak signifikan terhadap kesejahteraan finansial. Selain itu, perilaku dalam mengelola keuangan dan konsep mental accounting turut memberikan kontribusi terhadap tingkat kesejahteraan finansial individu.. Gender mampu menjadi pemoderasi variabel peran religiusitas, literasi keuangan, perilaku keuangan dan mental accounting terhadap kesejahteraan finansial secara signifikan. Penelitian ini selaras dengan tujuan Sustainable Development Goals (SDGs) poin ke-8 yang berfokus pada pencapaian pekerjaan yang layak serta mendorong pertumbuhan ekonomi.
THE EFFECT OF PAYMENT GATEWAYS, DIGITALIZATION OF MSMEs, FINANCIAL LITERACY, AND VENTURE CAPITAL ON MSME PERFORMANCE. Ananda, Diva Firma; Biduri, Sarwenda; Nurasik; Harianto, Wiwit
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.62803

Abstract

MSMEs play an important role in economic development, overcoming the problem of poverty, and are able to provide employment opportunities. This research aims to determine the influence of payment gateways, digitalization of MSMEs, financial literacy, and business capital on the performance of MSMEs. This research uses a quantitative type of research using primary data. The population of this research is 14,410 MSME food and beverage actors in Sidoarjo Regency. Samples were taken using nonprobability sampling with a purposive sampling method and distributing questionnaires to a total of 99 respondents. The data analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 23 test tool. The results of this research show that payment gateways, digitalization of MSMEs, financial literacy and venture capital have an influence on MSME performance
BUDGET RATCHETING ON SIDOARJO REGENCY GOVERNMENT BUDGET REALIZATION (EMPIRICAL STUDY ON SIDOARJO REGENCY GOVERNMENT) Fauzia, Anugerah Wahyu; Tyas, Erinda Wahyuning; Amanda, Risha Tri; Biduri, Sarwenda
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.398

Abstract

Objective: This study investigates the impact of local revenue on regional spending in the aftermath of the COVID-19 pandemic, with budget ratcheting analyzed as a moderating variable. Method: A quantitative approach utilizing secondary data was employed. The study population included all government organizations, with a sample size of 48. Data analysis involved classical assumption testing, simple linear regression, and moderated regression analysis (MRA). Results: The findings reveal that local revenue positively influences regional spending, indicating that higher local revenues lead to increased regional expenditures. However, budget ratcheting does not moderate the relationship between local revenue and regional spending. Novelty: This study highlights the critical role of local revenue in shaping regional spending post-pandemic and emphasizes the limited influence of budget ratcheting as a moderating factor. It further underscores the necessity for regional governments to bolster local economies by fostering community small business activities and exploring potential sources of local revenue to ensure sustainable financial planning and development.
Internal Control, Autonomy, and Competence in Village Financial Management: Pengendalian Internal, Otonomi, dan Kompetensi dalam Pengelolaan Keuangan Desa Amilliyah, Winda Ayu; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1335

Abstract

Background: Village financial management has become a key issue in improving transparency and accountability in Indonesia’s local governance. Specific Background: The implementation of Law No. 20 of 2018 requires villages to manage finances effectively through strong internal control, regional autonomy, and competent human resources. Gap: Previous studies mostly analyzed these variables separately without integrating them into one model. Aim: This study investigates how internal control systems, regional autonomy, and village apparatus competence relate to village financial management. Results: Using a quantitative approach with multiple regression analysis, findings show that all three variables significantly contribute to improving financial management performance, explaining 62.9% of its variation. Novelty: The study integrates regulatory, organizational, and human resource aspects into one analytical framework. Implications: Strengthening internal control and enhancing competence are crucial to improve governance quality at the village level. Highlights:• Internal control strengthens village financial accountability• Autonomy improves governance independence• Competence enhances financial management quality Keywords: Internal Control, Regional Autonomy, Competence, Village Finance, Governance
Simple Accounting Practices in Micro, Small, and Medium Enterprises: Praktik Akuntansi Sederhana di Usaha Mikro, Kecil, dan Menengah Rafael , Mochammad Fani; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1336

Abstract

Abstract: Background: Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy but often face challenges in implementing accounting practices. Specific Background: Many MSMEs still rely on simple and non-standard bookkeeping systems that do not comply with SAK EMKM standards. Gap: Limited research has explored how MSMEs perceive accounting and apply it in daily operations within local business contexts. Aim: This study aims to analyze business owners’ perceptions and describe how simple accounting is practiced in MSMEs. Results: Findings indicate that Citra Pertiwi Farm and SUGOfreshmilk maintain good daily bookkeeping routines, providing insight into cash flow and profitability. However, weaknesses remain in recording inventories and payables, and both enterprises do not apply full financial statements. Novelty and Implications: The study offers a real depiction of simple accounting practices, serving as a reference for improving financial literacy among small entrepreneurs. Highlights: The study explores real bookkeeping practices in small enterprises. It identifies key weaknesses compared to SAK EMKM standards. It provides insights for improving MSME financial literacy. Keywords: MSME Accounting Practices, Simple Bookkeeping System, Financial Perception, SAK EMKM Compliance, Financial Literacy
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