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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
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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Determinants of Share Price in Indonesian Food and Beverage Firms: Faktor-faktor yang Mempengaruhi Harga Saham pada Perusahaan Makanan dan Minuman di Indonesia Widiyawati , Siska; 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.v20i3.1337

Abstract

Background: Financial statements provide essential information for evaluating company performance and investment decisions in the capital market. Specific Background: In the food and beverage sector, financial ratios such as DER, PBV, and PER are key indicators influencing stock valuation. Gap: Previous studies produced inconsistent findings on the relationships among these ratios and share prices. Aim: This study investigates the roles of Debt to Equity Ratio, Price to Book Value, and Price Earning Ratio in determining share prices of food and beverage companies listed on the Indonesia Stock Exchange during 2016–2018. Results: The findings indicate that Price to Book Value significantly affects stock prices, while Debt to Equity Ratio and Price Earning Ratio show no significant influence. Novelty: The study provides updated empirical evidence from Indonesia’s food and beverage sector. Implications: The results can guide investors in identifying valuation indicators for stock investment decisions. Highlights: PBV significantly predicts share prices in the food and beverage sector. DER and PER show no significant relation to share prices. The findings support valuation-based investment analysis. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Share Price, Food and Beverage
Keberlanjutan Penyusunan Laporan Keuangan Digital Menuju Smart Mosque Sebagai Implementasi SDG’s No. 17 Biduri, Sarwenda; Hariyanto, Wiwit; Izza Noor Abidin, Fityan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.901

Abstract

Perkembangan teknologi informasi telah mengubah lanskap kehidupan di era digitalisasi saat ini, di mana literasi digital menjadi aspek krusial. Akses mudah melalui smartphone memungkinkan individu untuk terhubung dengan berbagai aktivitas global, mulai dari media sosial hingga pengembangan bisnis baru. Dalam konteks pengelolaan masjid, teknologi informasi memberikan kemudahan dalam berbagai aspek, termasuk penyusunan jadwal penceramah, laporan keuangan, perhitungan zakat, inventarisasi aset, hingga informasi kegiatan masjid. Masjid sebagai lembaga penting dalam kehidupan umat Islam, menerima berbagai sumber pendanaan dari masyarakat dalam bentuk wakaf, hibah, infaq, dan sedekah. Oleh karena itu, transparansi dan akuntabilitas dalam pelaporan keuangan menjadi esensial. Konsep Smart Mosque menjadi solusi untuk mengubah peran masjid menjadi pusat edukasi yang ramah bagi anak-anak, mempromosikan ekonomi Islam, dan mendukung kegiatan produktif lainnya. Dengan implementasi Sustainable Development Goals (SDG's) No. 17, tujuan pembangunan berkelanjutan dapat tercapai. Metode pengabdian masyarakat dalam pengembangan aplikasi keuangan masjid berbasis digital melibatkan pendekatan partisipatif dan kolaboratif antara tim peneliti, pengurus masjid, dan anggota komunitas. Evaluasi dan monitoring terhadap kegiatan pengabdian masyarakat menunjukkan efisiensi, transparansi, dan dampak positif terhadap pengurus masjid dan masyarakat sekitar. Pelatihan dan pendampingan dalam penggunaan aplikasi Smart Mosque menjadi kunci dalam mempercepat pengelolaan keuangan masjid serta mewujudkan transparansi dan akuntabilitas kepada masyarakat sekitar, khususnya dalam amal usaha Muhammadiyah.
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.
Perception of E-Budgeting Implementation: Persepsi Terhadap Implementasi E-Budgeting Zulfiani, Alfi Eka; Biduri, Sarwenda
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.246 KB) | DOI: 10.21070/ijler.v2i2.84

Abstract

This study aims to determine the influence of system quality, information quality and quality of human resources on the implementation of e-budgeting in Sidoarjo Regency. This study uses a quantitative method with a questionnaire as a research instrument. The sample used was 10 OPD in Sidoarjo Regency. The sampling technique in this study used purposive sampling. The data analysis technique used is validity test, reliability test and classic assumption test while the hypothesis testing in this study uses multiple linear regression analysis. The results of the research obtained based on the validity test and reliability test showed that all questions were declared valid and reliable. The results of the analysis show that the quality of the system partially influences the implementation of e-budgeting. The quality of human resources partially influences the implementation of e- budgeting. While the quality of information does not partially affect the implementation of e-budgeting.
The Influence of Human Resources, Utilization of Information Technology, and Understanding of Accrual-Based Accounting on the Quality of Financial Reports: Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pemahaman Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan Elmas, Alif Kharisma; Biduri, Sarwenda
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.149 KB) | DOI: 10.21070/ijler.v2i2.87

Abstract

This study aims to determine the effect of human resources (X1) on the use of information technology (X2) and the understanding of accrual-based accounting (X3) on the quality of financial statements (Y) in the Sidoarjo regency government. This study uses quantitative research methods. The sample in this study were 31 respondents with the slovin formula sampling technique. The analytical tool used is the analysis of multiple linear regression tests, t test, F test and coefficient of determination (R²) using SPSS 18 software applications. The results of this study indicate that the tested data is valid and reliable. Based on the t test and the F test, it shows that human resources, the use of information technology and the understanding of accrual-based accounting have a partial or simultaneous effect on the quality of local government financial reports. Variables of human resources, utilization of information technology, and understanding of accrual- based accounting have an influence on the quality of financial statements of 37.5% while the remaining 62.5% is explained by other variables.
Transparent Governance: Unveiling Accountability in Village Budget Management: Tata Kelola Pemerintahan yang Transparan: Mengungkap Akuntabilitas dalam Pengelolaan Anggaran Desa Oktavia, Sofadiya; Biduri, Sarwenda
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1040

Abstract

This study investigates the accountability and transparency of village budget management practices through a qualitative interpretive approach. Focusing on a typical rural setting, the research aimed to measure the effectiveness of governance mechanisms that align with legal standards. Results reveal compliance with legal frameworks and proactive transparency demonstrated by public information boards detailing budget drafts. These findings highlight the effectiveness of transparent governance practices, suggesting their potential to enhance public engagement and trust in rural financial management. The study advocates for broader adoption of similar practices across various regions to improve local governance and accountability. Highlights : Legal Adherence: Demonstrates strict compliance with legal standards in the management of village budgets. Enhanced Transparency: Utilizes public information boards for budget drafts to ensure transparency and community involvement. Implementation Recommendation: Suggests the adoption of these governance practices in other villages to improve overall accountability and public trust. Keywords: Governance, Transparency, Accountability, Village Management, Public Engagement
Empowering Organizational Performance through Budgeting Dynamics in Indonesia: Memberdayakan Kinerja Organisasi melalui Dinamika Penganggaran di Indonesia Pribadi, Moch Ayub Johan; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1101

Abstract

This quantitative study investigates the impact of budget preparation participation and budget target clarity on the performance of regional apparatus organizations (OPDs) in Sidoarjo Regency, Indonesia, with organizational commitment as a moderating variable. Utilizing SmartPLS version 3.0, data was collected from 78 respondents across 26 OPDs using purposive sampling. Findings reveal that both budget preparation participation and budget target clarity significantly influence OPD performance, while organizational commitment moderates the effect of budget target clarity but not budget preparation participation. The study underscores the importance of active participation in budgeting processes and clear budget targets in enhancing OPD performance, offering valuable insights for policymakers and organizational leaders aiming to optimize budgeting practices and bolster organizational effectiveness. Highlights: Budget involvement enhances OPD performance. Organizational commitment moderates budget clarity's effect. Findings inform policy for optimizing organizational effectiveness. Keywords: Budgeting, Organizational Commitment, OPD Performance, SmartPLS, Sidoarjo Regency.
Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia: Mengoptimalkan Perencanaan PPN untuk Meningkatkan Efisiensi Perpajakan di Indonesia Istighfara, Risna Cahya; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1102

Abstract

This study investigates the impact of tax planning strategies on VAT reporting and payment efficiency for PT. Fajar Putra Plasindo. Using a quantitative approach, it analyzes VAT data from 2021 to assess the effectiveness of tax planning in optimizing the company's tax burden. Results show a tax burden efficiency of Rp. 38,783,510, highlighting the benefits of strategies such as purchasing taxable goods/services from registered taxpayers and delaying tax invoice reporting. These findings emphasize the importance of proactive tax planning for minimizing tax liabilities and improving cash flow management, ultimately enhancing financial performance and regulatory compliance for companies operating in similar contexts. Highlight: Tax planning optimizes VAT burden with strategic purchasing and reporting. Improved financial performance through effective tax planning strategies. Enhances regulatory compliance, minimizing risks and penalties for businesses. Keywoard: Tax Planning, VAT Reporting, Efficiency, Financial Performance, Regulatory Compliance
Experience Trumps Stress in Shaping Audit Judgment Dynamics: Pengalaman Menghadapi Tekanan dalam Membentuk Dinamika Audit Judgment Herawati, Nindy Maylinda; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1247

Abstract

Abstract—Auditors play a critical role in ensuring the integrity of financial reporting, yet their performance is often influenced by various psychological and situational factors. While existing literature has explored the effects of work stress and self-efficacy on professional judgment, a gap remains in understanding the nuanced relationships between these variables in the context of audit judgment. This study aims to determine the effects of work stress, audit experience, and self-efficacy on audit judgment among active auditors in Surabaya's public accounting offices. Using a quantitative survey approach, data were collected from 40 auditors across eight public accounting firms, analyzed through multiple linear regression with SPSS. Results indicated that work stress does not significantly affect audit judgment, while audit experience positively influences it. Conversely, self-efficacy was found to have no significant impact on audit judgment. The novelty of this research lies in its focused examination of the interplay between these factors within the auditing profession, contributing to a better understanding of the conditions that affect auditors' decision-making. Implications the study suggests that improving auditors' experiences and addressing work stress and self-efficacy can enhance their judgment capabilities, thus improving audit quality. Further research is needed to explore additional variables. Highlights: Experience enhances audit judgment quality among auditors. Work stress does not significantly impact judgment quality. Self-efficacy has minimal influence on audit judgment outcomes. Keywords: Audit Judgment, Work Stress, Audit Experience, Self-Efficacy, Public Accounting
Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Biduri, Sarwenda; Hariyanto, Wiwit; Loekitasari, Silvy; Irma Suyani, Ade
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.
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