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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 Jurnal SOLMA 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 Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat 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 IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Jurnal Akuntansi E-JURNAL AKUNTANSI Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Sarwenda Biduri
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering 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 Public Health Social Sciences Other

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Accounting Treatment of Damaged Products in UMKM Production Cost Calculation: Perlakuan Akuntansi atas Produk Rusak dalam Perhitungan Biaya Produksi UMKM Putri Maulidiah Khasanah; Sarwenda Biduri
Indonesian Journal of Cultural and Community Development Vol. 16 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/rqfsnb68

Abstract

General Background: Accurate cost accounting is essential for small enterprises to determine reliable production costs and financial reports. Specific Background: Many rural UMKM still rely on simple daily cash records without following the accounting cycle, including in handling damaged products during production. Knowledge Gap: Limited understanding of proper accounting treatment for damaged goods causes miscalculation of cost of production and reduces the reliability of financial information for external use. Aim: This study examines how damaged products are treated in calculating the cost of production at Pia Karomah UMKM in Kampung Pia, Pasuruan. Results: Findings show that financial records are manual and limited to income–expense notes, damaged products are not recorded according to cost accounting procedures, and production costs are calculated only from visible expenses. Novelty: The study links damaged-product accounting practices with rural UMKM financial literacy within a village-based production center. Implications: Strengthening accounting knowledge through training and guidance is necessary to improve cost calculation accuracy and financial reporting practices among village UMKM.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Sigit Hermawan; Sarwenda Biduri; Sintha Wahyu Arista; Prasetyo Utomo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
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.
EFFECT OF E-PROCUREMENT, INTERNAL CONTROL EFFECTIVENESS, GOOD GOVERNANCE, ON FRAUD PREVENTION WITH ORGANIZATIONAL ETHICAL CULTURE AS MODERATING VARIABLE (STUDY ON LOCAL GOVERNMENT IN EAST JAVA PROVINCE) Dina Ayu Putri; Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.75

Abstract

This study proves and analyzes the influence of each e-procurement, the effectivity of internal control, and good governance on fraud prevention with the organization's ethical culture as a moderation variable. This study used the ULP Working Group (Procurement Service Unit Working Group) in the Sidoarjo Regency Government, Pasuruan Regency, and Pasuruan City as its population, comprising 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a Likert scale and tested using smartPLS partial last square program data processing. The calculation results show that e-procurement, effectivity internal control, and good governance directly influence fraud prevention. Other results also show that e-procurement, effectivity internal control, and good governance indirectly influence fraud prevention, which is influenced by another variable, namely the organization's ethical culture
FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD Fityan Izza Noor Abidin; Riza Arista Firana; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 2 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i2.324

Abstract

Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports. The sample consisted of 12 companies selected through purposive sampling, resulting in 60 firm-year observations. Results: The findings reveal that the elements of pressure, opportunity, rationalization, competence, and dualism position significantly affect the likelihood of financial statement fraud. In contrast, the frequency of CEO photographs in annual reports was found to have no significant impact. Novelty: This study highlights the critical role of dualism in leadership positions as a contributing factor to fraudulent reporting, offering new insights into corporate governance concerns specific to the Indonesian context. These results underscore the necessity for strengthened monitoring mechanisms and enhanced governance to reduce the risk of fraudulent financial reporting and support the integrity of financial disclosures.
THE EFFECT OF GENDER DIVERSITY, POLITICAL CONNECTION, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020–2023 Olivia Larassati; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 4 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i4.406

Abstract

Objective: The purpose of this study is to examine the Influence of Gender Diversity, Political Connection, Capital Intensity and Inventory Intensity on Tax Avoidance. Method: In this study, the population data used are all BUMN Go-Public Companies. The companies that are the samples of this study were selected using the purposive sampling method, where the sample is selected based on certain considerations or certain characteristics. There are 23 companies that are used as samples with 4 periods so that the data to be processed is 92 data. The data analysis technique used is multiple linear regression with SPSS version 27 data processing tools. Results: The results of this study can be concluded that Gender Diversity has a positive effect on Tax Avoidance. Political Connection has a positive effect on Tax Avoidance. Capital Intensity has a positive effect on Tax Avoidance. Inventory Intensity has a positive effect on Tax Avoidance. Novelty: This study provides empirical evidence on the simultaneous influence of Gender Diversity, Political Connection, Capital Intensity, and Inventory Intensity on Tax Avoidance in BUMN Go-Public Companies, offering insights into how company characteristics and governance factors contribute to tax avoidance behavior.
THE INFLUENCE OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES IN THE 2021-2023 PERIOD Umniyah Addin; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.411

Abstract

Objective: To examine how Thin Capitalization, Liquidity, Profitability, and Related Party Transactions influence Tax Aggressiveness in Infrastructure, Utilities, and Transportation companies listed on the IDX during 2021–2023. Method: A quantitative approach using secondary data. The population consists of 80 companies, with 48 selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. Results: Thin Capitalization, Liquidity, Profitability, and Related Party Transactions each show a significant effect on Tax Aggressiveness. Novelty: This study provides integrated empirical evidence on four financial and transactional determinants of tax aggressiveness specifically within the Infrastructure, Utilities, and Transportation sector—an industry segment that has been rarely examined as a combined model in prior research.
FEMALE DIRECTORS, FOREIGN DIRECTORS, FIRM PERFORMANCE, AND CREDIT RISK: EVIDENCE FROM ASEAN BANKING FIRMS 2020-2024 Olivia Ovania; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 12 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i12.431

Abstract

Objective: This study aims to analyze the influence of female directors, foreign directors, board size, bank size, net interest margin (NIM), and loan-to-asset ratio (LTA) on financial performance (ROA) and credit risk (NPL) in banks across five ASEAN countries. Method: Using panel data from 2020–2024 (N=35, T=5; 175 observations), the research employs panel regression with Chow, Hausman, and LM tests to determine the most appropriate estimation model, resulting in the application of the Random Effects Model (REM) using GLS. Results: The findings reveal that female directors significantly decrease financial performance, while foreign directors significantly enhance it, although neither influences credit risk. The control variables show mixed effects: larger boards and banks reduce performance and increase credit risk, NIM increases performance but simultaneously elevates risk, and LTA significantly raises credit risk. Novelty: This study offers new empirical insights by simultaneously examining board diversity, governance structure, and financial indicators in a cross-country ASEAN banking context during the post-pandemic period, highlighting the governance–risk–performance trade-off often overlooked in previous studies.
THE IMPACT OF WORKING CAPITAL, HUMAN RESOURCE COMPETENCE, AND ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF BUMDES   Financial Performance of BUMDes Sarwenda Biduri; Syinja Faridya Anggreini Dwi Wirawan; Sigit Hermawan; Eny Maryanti; Herman Ernandi
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 5 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i5.540

Abstract

Objective: This study aims to analyze the influence of working capital, human resource competence, and the utilization of accounting information systems on the financial performance of BUMDes in Sidoarjo Regency. Method: The method used in this study is a quantitative method with a causal-associative design, using data collected via questionnaires distributed to 24 BUMDes in the Sidoario and Buduran subdistricts. The data analysis technique used was multiple linear regression, processed using SPSS software. Results: The results of the study indicate that working capital has a significant positive effect, human resource competence has no significant effect, while the utilization of accounting information systems has a significant negative effect on financial performance. Novelty: A Bumdes is an economic institution whose capital is largely owned by the village and whose purpose is to improve the welfare of the village community. In line with its founding purpose, the success of a Bumdes can be measured by the extent to which it is able to contribute to increasing the village’s own revenue (PAS). For a Bumdes to operate optimally, strong financial performance is crucial.
Edukasi dan Literasi Keuangan dan Pencatatan Sederhana bagi Mompreneur untuk Mendukung Keberlanjutan Bisnis di Rusunawa Binaan Pimpinan Ranting Aisyiyah (PRA) Sarwenda Biduri; Eny Maryanti; Dhea Lestari; Amaliyah Rochimah
Jurnal SOLMA Vol. 15 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i2.23387

Abstract

Background: Penelitian ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan pencatatan keuangan sederhana di kalangan Mompreneur di Rusunawa Pucang, Sidoarjo, di bawah bimbingan Pimpinan Cabang Aisyiyah (PRA) Pucang, dalam rangka mendukung keberlanjutan usaha. Metode: Penelitian ini menerapkan pendekatan Participatory Action Research (PAR) yang dipadukan dengan metode Community Organizing (CO), dengan menggunakan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, yang dilakukan melalui tahapan sosialisasi, pendidikan, implementasi, dan evaluasi. Hasil: Penelitian ini menunjukkan bahwa pemahaman dan keterampilan peserta dalam mengelola keuangan berhasil ditingkatkan melalui program ini. Mompreneur yang mampu memahami konsep dasar keuangan terdapat sekitar 70%, dan yang secara konsisten mencatat transaksi harian terdapat sekitar 60%, serta sekitar 50% mampu menyusun laporan keuangan dan rencana bisnis sederhana. Namun, keterbatasan konsistensi pencatatan dan perlunya bantuan berkelanjutan untuk memperkuat praktik pengelolaan keuangan menjadi tantangan tersendiri. Kesimpulan: Literasi keuangan dan pencatatan keuangan berbasis digital berperan penting dalam meningkatkan transparansi, akuntabilitas, dan keberlanjutan usaha mikro, terlebih pada kalangan pengusaha perempuan. Program ini berfokus pada Integrasi aplikasi digital dan pendekatan partisipatif sebagai alat yang berguna untuk meningkatkan kemampuan dalam memanajemen keuangan, mendukung pengambilan keputusan berbasis data, serta memberdayakan Mompreneur guna mengembangkan usaha yang lebih terstruktur dan berkelanjutan.
Co-Authors Abidin, Fitiyan Izzah Noor Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amaliyah Rochimah 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 Arnindhita , Rietra Aryza 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 Dewanti , Dita Destanika Dewi Ratiwi Meiliza Dhea Lestari Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Dwi Amilatus Sholicha Dwi Amilatus Solicha Dwi Anjani Dwi Apriliani Dwi Aprillia Rahmawati 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, Luluk Putri 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 Fityan Izza Noor Abidin Gunawan, Giezka Adinia Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Harianto, Wiwit Herawati, Nindy Maylinda Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Herman Ernandi i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Jamaludin Jamaludin Jannah , Miftakhul Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatno Kumala Sari , Herlinda Maya Lailatul Maghfiroh Lestari , Veny Abidatul Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah Luluk Putri Fauziyah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Mayang Novita Sari Melinda Sindy Lorenza 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 Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Olivia Larassati Olivia Ovania Oni Permatasari Pramaditya, Abimanyu Prasetyo Utomo pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Putri Maulidiah Khasanah Putri, Vanesya Ardiana Rafael , Mochammad Fani Rahma Dewi, Santi Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Riza Arista Firana Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa SHOLIHAH, AMILATUS Sigit Hermawan Silvy Loekitasari Sintha Wahyu Arista Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sri Enggar Puji Handayani Sriyono Sriyono Suci Kusuma Wardani Sucik Nurul Aini Sunari, Sunari Syinja Faridya Anggreini Dwi Wirawan Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning Umniyah Addin usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zaenal Fanani Zakiyah, Luluk Zulfiani, Alfi Eka