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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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Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? Maryanti, Eny; Biduri, Sarwenda; K., Herlinda Maya
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.791

Abstract

This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.
Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) Dedy Rahmat Saleh; Aisha Hanif; Hadiah Fitriyah; Sarwenda Biduri
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1009

Abstract

This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.
GENDER MODERATING THE RELATIONSHIP OF LOVE OF MONEY, RELIGIUSITY, MORALITY TO THE TRENDS OF FRAUD ACCOUNTING VILLAGE FUNDS Pramaditya, Abimanyu; Biduri, Sarwenda; Hariyanto, Wiwit; Rahma Dewi, Santi
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1056

Abstract

Penelitian ini mempunyai tujuan guna menganalisis Gender dalam memoderasi pengaruh Love Of Money, Religiusitas, Moralitas terhadap Kecenderungan Fraud Accounting Dana Desa di Kecamatan Candi, Kabupaten Sidoarjo. Metode pengambilan sampel yang digunakan adalah metode sampling jenuh dikarenakan populasinya relative kecil. Sampel dalam penelitian ini berjumlah 60 responden. Pada penelitian ini menggunakan data primer. Hasil pada penelitian ini mendapatkan hasil bahwa Love Of Money berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Religiusitas berpengaruh terhadap Kecenderungan Fraud Accounting Dana Desa. Moralitas berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Love Of Money terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Religiusitas terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Moralitas terhadap kecenderungan Fraud Accounting Dana Desa.
PENDAMPINGAN SISTEM PENGENDALIAN INTERNAL DAN BRANDING DIGITAL FUNDRAISING LAZISMU JAWA TIMUR Arizanda Rahayu, Ruci; Hari Prasojo, Bayu; Biduri, Sarwenda; Nugraha Dini, Amelia; Zakiyah, Luluk
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 9 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i9.3279-3284

Abstract

Masyarakat Indonesia mayoritas muslim, sehingga memiliki potensi untuk membantu mengurangi kemiskinan dan penanganan fakir miskin melalui lembaga yaitu Lazismu. Lazismu Jawa Timur sebagai sebuah lembaga amal yang telah berdiri cukup lama, namun masih terdapat kendala yang dihadapi yaitu tidak adanya kebijakan sistem pengendalian internal karena latar belakang pendidikan bagian keuangan Lasizmu Jawa Timur bukanlah dari jurusan akuntansi dan penerapan digital fundraising dalam proses penghimpunan dana belum berjalan. Tujuan pengabdian kepada masyarakat ini adalah untuk membantu Lazismu Jawa Timur mengenai penyusunan dokumen kebijakan pengendalian internal pada kegiatan operasional terutama penerimaan kas dan digital fundraising. Metode pelaksanaan pengabdian yaitu deming model yang kemudian melakukan analisis deskriptif. Deming model ini meliputi perencanaan, melakukan, pemeriksaan dan tindak lanjut pendampingan. Hasil dari pengabdian ini menunjukkan bahwa Lazismu Jawa Timur memahami secara baik mengenai pengendalian internal dan fundraising berbasis digital marketing. Maka, pendampingan ini relevan dan menjadi solusi dalam mengatasi kendala yang dihadapi Lazismu Jawa Timur.
Self-Efficacy Boosts Online Accounting Learning in Indonesia: Efikasi Diri Dorong Pembelajaran Akuntansi Daring di Indonesia Rokhillah, Yuni; Biduri, Sarwenda
Indonesian Journal of Education Methods Development Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v19i3.833

Abstract

This research investigates the impact of online lectures, learning methods, and learning motivation on accounting students' comprehension during COVID-19, using self-efficacy as a moderating variable. The study employs a quantitative approach with data from 155 accounting students at Universitas Muhammadiyah Sidoarjo, collected via questionnaires and analyzed using SmartPLS. Results show that online lectures, diverse learning methods, and learning motivation significantly enhance understanding of accounting subjects, with self-efficacy moderating these effects. These findings suggest that boosting self-efficacy can improve the effectiveness of online learning and teaching methods. Highlights: Learning Impact: Online lectures enhance accounting comprehension. Moderation: Self-efficacy moderates the learning effects. Implication: Boosting self-efficacy improves online learning outcomes. Keywords: Online lectures, learning methods, learning motivation, self-efficacy, accounting comprehension
Implementation of the Village Financial System Application (SISKEUDES) Version 2.0.2 and the Quality of Village Financial Reports: Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) Versi 2.0.2 dan Kualitas Laporan Keuangan Desa Fauziah, Rina; Biduri, Sarwendah
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.738 KB) | DOI: 10.21070/ijins.v16i.563

Abstract

This study aims to examine the implementation of the Village Financial System (SISKEUDES) version 2.0.2 and the quality of village financial reports. This study focuses on extracting information, analyzing and understanding the opinions of informants regarding the Implementation of the Village Financial System Application(SISKEUDES) Version 2.0.2 which is a development from the previous version. This study was conducted in Dukuhsari Village, Kupang Village and Kedungcangkring Village. Furthermore, an evaluation of the implementation of the village financial system version 2.0.2 and the quality of financial reports was carried out in these three villages. The Village Financial System Application (SISKEUDES) is an application which used by village government officials, especially in the process of managing and preparing village financial reports. This research uses a qualitative approach. The method used in this research is descriptive method. The sources of data used in this study are primary data sources obtained from the Head of Planning and Head of Finance in three villages, while secondary data sources are obtained from documents of applicable regulations and laws. While the data collection methods that used are observation, interviews, and documentation. Furthermore, the data analysis techniques used are data collection, data reduction, data display, and data verification. The results of the study note that the use of Siskeudes Version A2.0AR.0.1.better in terms of input to administration and book keeping processes, and already integrated with documents at the planning and budgeting stages, compared to Siskeudes Version 1.0.R1.06.
Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government: Faktor-Faktor Yang Mempengaruhi Suksesnya Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Kabupaten Sidoarjo 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 | 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.
Influence of Village Funds and Policies on Community Welfare: A Brief Overview: Pengaruh Dana Desa dan Kebijakan Terhadap Kesejahteraan Masyarakat: Tinjauan Singkat Fadilah, Elmi Nur; Biduri, Sarwendah
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1372

Abstract

This research investigates the influence of village funds, allocation strategies, policies, and institutional frameworks on community welfare and accountability in village fund management. Utilizing a quantitative approach, a sample of 54 respondents from villages surrounding the Pandaan sub-district was selected using purposive sampling techniques. Data was collected through Google Forms and analyzed using the SmartPLS program, employing both inner and outer model analyses. The findings indicate significant positive effects of village fund variables, allocation strategies, and policies on community welfare. However, village institutional variables were found to have no significant impact on community welfare. These results underscore the importance of effective management strategies and policies in ensuring the welfare of communities in rural settings, thereby informing policymakers and stakeholders involved in local governance and development. Highlights : The study examines the influence of village fund management on community welfare in rural settings. Findings highlight the significance of allocation strategies and policies in enhancing community welfare. Implications underscore the importance of effective management practices for rural development and governance. Keywords: Village funds, Community welfare, Accountability, Rural development, Quantitative study
Leadership and Rewards Drive Performance-Based Budgeting in Indonesia: Kepemimpinan dan Penghargaan Mendorong Penganggaran Berbasis Kinerja di Indonesia Sunari, Sunari; Biduri, Sarwenda
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1396

Abstract

This research investigates the impact of organizational commitment, human resource quality, leadership style, and rewards on performance-based budgeting in Sidoarjo Regency's local government agencies. Using a quantitative approach and surveying 100 employees, data were collected via closed questionnaires and analyzed using SPSS Statistics software version 26. Results show that while organizational commitment has an insignificant impact, leadership style and rewards significantly influence performance-based budgeting, and human resource quality has no effect. These findings highlight the importance of effective leadership and reward systems in enhancing budget implementation. Limitations include a restricted sample size, suggesting further research with broader scope and additional variables. Highlight: Leadership Impact: Leadership style significantly affects performance-based budgeting implementation. Rewards Role: Rewards enhance employees' performance and budget implementation. Human Resources: Quality of human resources does not impact budget implementation. Keywoard: Organizational Commitment, Human Resource Quality, Leadership Style, Rewards, Performance-Based Budgeting
THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE Suci Kusuma Wardani; Eny Maryanti; Sarwenda Biduri
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.3

Abstract

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative approach was applied, analyzing secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Results:  The findings reveal that while company growth and firm size do not significantly impact firm value, investment decisions have a positive effect. Capital structure moderates the relationship between investment decisions and firm value positively and between firm size and firm value negatively. However, it does not moderate the effect of company growth on firm value.  Novelty: This study contributes to literature by focusing on the food and beverage sector, using a recent data range and Eviews software for analysis, offering insights into the unique dynamics of capital structure within this industry.
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