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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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PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO FIRM VALUE WITH GENDER DIVERSITY AS A MODERATING VARIABLE Dwi Aprillia Rahmawati; Sarwenda Biduri; Imelda Dian Rahmawati
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.v1i1.5

Abstract

Objective: This study aims to examine whether gender diversity moderates the effects of profitability, leverage ratio, and liquidity on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2023 period. Methods: Using a quantitative approach, secondary data from annual financial reports were analyzed. A purposive sampling technique yielded 180 companies as the sample. The data were processed using SmartPLS version 3.0, which includes outer model testing for validity and reliability and inner model testing for hypothesis validation. Results: The findings reveal that profitability and leverage ratio significantly affect firm value, while liquidity does not. Gender diversity strengthens the relationship between profitability and firm value but does not moderate the effects of leverage ratio and liquidity on firm value. This indicates that gender diversity enhances managerial decision-making through women's detailed analysis and risk assessment skills. Novelty: This research highlights the moderating role of gender diversity in the relationship between profitability and firm value, underscoring the strategic importance of diverse corporate governance. These findings provide practical insights for companies aiming to improve their value by integrating profitability-focused strategies and fostering gender diversity on boards.
COLLECTIVISM, GENDER, REWARD AND PUNISHMENT ON FINANCIAL STATEMENT FRAUD Suhermanto, Nirma Mufaidah Dwi Ajeng; Biduri, Sarwenda; Nurasik , Nurasik
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.76

Abstract

Collectivism, Gender, Reward and Punishment on Financial Statement Fraud. Financial statement fraud is a deliberate omission in presenting data either in the form of disclosures or amounts in financial statements that are designed to cause losses to users of financial statements. This study aims to determine: The Effect of Collectivism on Financial Statement Fraud, The Effect of Gender on Financial Statement Fraud, The Effect of Reward on Financial Statement Fraud, The Effect of Punishment on Financial Statement Fraud. The data analysis technique in this study used multiple linear regression with the help of SPSS (Statistical Package for Social Science). The results showed that there was no effect of Collectivism on Financial Statement Fraud, there was no effect of Gender on Financial Statement Fraud, there was an effect of Reward on Financial Statement Fraud, there was an effect of Punishment on Financial Statement Fraud. These results are expected to provide recommendations for students in evaluating themselves regarding the importance of ethics and the character of accounting students in reducing the intention to commit fraudulent behavior.
ISAK NUMBER 35 : NON-PROFIT ORGANIZATION IN FINANCIAL REPORTING Nurasik, Nurasik; Lestari, Bernika Ivanda Zulfi; Biduri, Sarwenda; Hariyanto , Wiwit
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.82

Abstract

This study aims to determine the suitability of the financial statements presented by the Al Falah Mosque Foundation in Surabaya with the Interpretation of Financial Accounting Standards (ISAK) Number 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. This research uses qualitative research with an interpretive approach. Data collection techniques through interviews, observation and documentation. The results obtained from this research are that Based on the results and discussion of research conducted by researchers, it can be concluded that, the financial statements of the Al Falah Mosque Foundation Surabaya have been presented in accordance with ISAK 35, namely concerning the Presentation of Financial Statements of Non-Profit Oriented Entities and prepared in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This can be seen from the financial statements that have been presented by the AL Falah Surabaya Mosque Foundation have fulfilled the elements of ISAK 35, namely: (1) The statement of financial position has been classified into several sections, namely current assets and non-current assets, liabilities and net assets; (2) The comprehensive income report has been classified in accordance with its restrictions, namely unbound and temporarily bound, it's just that there is a difference in the mention of terms in the comprehensive income report into an activity report; (3) The report on changes in net assets is made into 1 (one) with activity reports; (4) The cash flow statement is prepared using the direct method; and (5) Notes to the financial statements of Masjid Al Falah Foundation do not record the receipt of endowments and grants that have been received. The financial statements of the Al Falah Mosque Foundation Surabaya are only intended for the internal foundation, namely to the Trustees, unless the foundation has a loan at the bank, the financial statements are also reported to the bank.
GENDER DIVERSITY ON BOARDS, WOMEN’S LEADERSHIP AND COMPANY PERFORMANCE (EMPIRICAL STUDY OF FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2018-2022) Apriliani , Dwi; Biduri, Sarwenda
International Journal of Business, Law and Political Science Vol. 1 No. 9 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i9.204

Abstract

General Background: Gender diversity and women's leadership have become critical topics in corporate governance, especially in relation to firm performance. Specific Background: While previous studies have focused on gender diversity’s effects, few have explored the specific influence of gender diversity within the boards of directors and commissioners, particularly in the Indonesian context. Knowledge Gap: The literature lacks clarity on how gender diversity in these distinct leadership roles impacts firm performance in emerging markets like Indonesia. Aims: This study examines the effect of gender diversity on the board of directors, board of commissioners, and women's leadership on firm performance, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018-2022. Results: The findings indicate that gender diversity on the board of directors negatively affects firm performance, while gender diversity on the board of commissioners has a significant positive effect. Female leadership was also found to negatively influence firm performance. Novelty: This study reveals that the impact of gender diversity varies depending on the leadership position, highlighting that while diversity in oversight roles (board of commissioners) can improve performance, diversity in executive roles (board of directors) may have a different effect. Implications: The results suggest that firms and policymakers need to consider the specific context of board roles when promoting gender diversity, as its effects may differ across organizational structures. Additionally, the study underscores the importance of balancing gender diversity initiatives with the decision-making processes within boards to optimize performance outcomes.
PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO COMPANY VALUE WITH GENDER DIVERSITY AS MODERATION VARIABLES Rahmawati, Dwi Aprillia; Nurasik; Biduri, Sarwenda
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.353

Abstract

Objective: The purpose of writing this study is to find out whether the Gender Diversity variable can moderate the variables of profitability, leverage ratio, and liquidity to the value of the company. Method: The population in this study is manufacturing companies in the goods and consumption industry sector for the period 2017-2023. The sample was selected using the purposive sampling method and obtained 180 companies. The data analysis technique used is the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS analysis tool version 3.0. Results: The results of this analysis show that profitability and leverage ratio affect the company's value. Meanwhile, the liquidity variable has no effect on the company's value. The gender diversity variable is able to moderate profitability to company value. Meanwhile, the gender diversity moderation variable is not able to moderate the influence of leverage ratio and liquidity on the company's value. Novelty: The study investigates the moderating role of gender diversity in the relationship between profitability, leverage ratio, liquidity, and company value, offering new insights into the impact of gender diversity on corporate performance.
Determinants of Tax Compliance Among E-Commerce Entrepreneurs in Sidoarjo: Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak di Kalangan Pengusaha E-Commerce di Sidoarjo Jannah , Miftakhul; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1434

Abstract

General Background: The rapid growth of e-commerce in Indonesia has created new challenges in tax compliance among online business actors. Specific Background: Despite increasing digital transactions, tax compliance among e-commerce entrepreneurs remains inconsistent. Knowledge Gap: Limited empirical evidence explains how regulatory understanding, tax rates, environment, and taxpayer awareness jointly shape tax compliance in local e-commerce sectors. Aims: This study aims to examine the relationship between tax regulation understanding, tax rates, environment, taxpayer awareness, and tax compliance among e-commerce entrepreneurs in Sidoarjo. Results: Using multiple linear regression on 40 respondents, all independent variables showed positive and significant relationships with tax compliance. Novelty: This study provides localized empirical evidence on behavioral tax compliance within micro-scale e-commerce enterprises. Implications: The findings offer strategic insights for policymakers in strengthening digital tax compliance through education and social support mechanisms. Highlights: Tax awareness strengthens compliance behavior Social environment shapes tax obedience Digital entrepreneurs require regulatory literacy Keywords: Tax Compliance, E-Commerce Taxation, Tax Awareness, Tax Regulations, Digital Entrepreneurs
Behavioral Aspects in Accounting Information System Implementation: Aspek Perilaku dalam Implementasi Sistem Informasi Akuntansi Salsabila, Rona Shafa; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1449

Abstract

General Background Accounting information systems play a central role in supporting organizational financial reporting and decision-making. Specific Background The successful implementation of such systems is not solely determined by technical capability but also by employee behavioral aspects, particularly in companies utilizing integrated systems such as SAP. Knowledge Gap Previous studies report inconsistent findings regarding the role of behavioral aspects in accounting information system practices, and qualitative interpretative evidence remains limited. Aims This study aims to analyze behavioral aspects in the implementation of the accounting information system at PT Sinar Baja Electric and to describe system quality from a behavioral perspective. Results Using primary data collected through interviews and observations and analyzed through qualitative interpretative methods, the study finds that SAP-based accounting information systems are generally implemented well and assist financial management, although operational constraints persist due to limited user competence and delayed data checking. Employee attitudes, perceptions, and emotional control are categorized as good and supportive of system usage. Novelty This study offers interpretative insights based on direct informant perspectives within a manufacturing company context. Implications The findings highlight the importance of strengthening behavioral aspects and continuous training to support reliable and efficient accounting information system practices. Keywords: Behavioral Aspects, Accounting Information Systems, SAP Implementation, Qualitative Interpretative Study, Financial Reporting Key Findings Highlights: Employee attitudes, perceptions, and emotional control support accounting system usage. SAP-based systems assist financial processing but face operational constraints. Behavioral awareness contributes to structured and reliable financial reporting.
THE ROLE OF INTERNAL AUDIT IN IMPROVING TRANSPARENT FINANCIAL MANAGEMENT AT MUHAMMADIYAH 1 WARU ELEMENTARY SCHOOL, SIDOARJO Biduri, Sarwenda; Hanif, Aisha; Maryanti, Eny; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.435

Abstract

Objective: This study aims to explore the implementation of internal audits at SD Muhammadiyah 1 Waru Sidoarjo and analyze their impact on the transparency and accountability of financial reporting. Method: A qualitative approach was employed, with data collected through observation, interviews, and documentation. Results: The findings indicate that internal audits significantly contribute to improving the transparency of financial reports. However, challenges such as limitations in documentation and financial management systems remain, requiring further improvements. Novelty: This research provides valuable insights into the role of internal audits in educational institutions, particularly in enhancing financial transparency and accountability, which has been underexplored in the context of Indonesian schools.
ANALYSIS OF INTERNAL AUDIT IMPLEMENTATION AND ITS IMPACT ON SCHOOL FINANCIAL TRANSPARENCY Biduri, Sarwenda; Widodo, Heri; Rahmawati, Imelda Dian; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.460

Abstract

Objective: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan. Internal audit is one of the important control mechanisms in ensuring accountability and transparency in the management of educational funds. Method: The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation. Results: The research results show that the implementation of internal audits has been carried out systematically through the examination of financial documents, evaluation of expenditure procedures, and reporting to the school and foundation leadership. The implementation of internal audits has a positive impact on the improvement of financial report transparency, administrative orderliness, and increased stakeholder trust. Novelty: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan.
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