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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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 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

Sarwenda Biduri

Universitas Muhammadiyah Sidoarjo

Author-ID : 560753

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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Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic Mayang Novita Sari; Sarwenda Biduri; Sigit Hermawan
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.

The Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability M. Ilham Musthofa; Sarwenda Biduri
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 84 respondents. Each service is represented by 4 people, namely the head of the section and staff of the accounting or financial administration department at the SKPD of Sidoarjo Regency. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that the Clarity of Budget Targets has an effect on Performance Accountability. Effectiveness of Accounting Internal Control has an effect on Performance Accountability. Budget Participation has an effect on Performance Accountability.

Islamic Financial Bank Performance in Indonesia and Malaysia Sarwenda Biduri; Wiwit Hariyanto; Sigit Hermawan; Endra Wahyu Nindiyah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.

The Influence of the Quality of Human Resources, Education and Training, and the Village Financial System (Siskeudes) on the Quality of Village Financial Reports Devi Rukmana Sari; Sarwendah Biduri
Indonesian Journal of Cultural and Community Development Vol 10 (2021): September
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine the effect of the quality of human resources on the quality of village financial reports, the effect of education and training on the quality of village financial reports, and the village financial system (siskeudes) on the quality of village financial reports. This study uses a quantitative approach. The sample used in this study was 100 village officials. The data analysis technique used is multiple linear regression analysis, coefficient of determination (R2). Partial correlation coefficient, t test, F test using SPSS for windows program. The data of this study were obtained from the results of the tabulation of the distribution of the questionnaire using a Likert scale. The results of this study indicate that the quality of human resources has a significant effect on the quality of village financial reports, education and training have a significant effect on the quality of village financial reports, and the village financial system (siskeudes) has a significant effect on the quality of village financial reports.

Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government Rizky Eka Tamara; Sarwenda Biduri
Indonesian Journal of Law and Economics Review Vol 11 (2021): May
Publisher : Universitas Muhammadiyah Sidoarjo

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 has an effect on the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affect the success of the implementation of accrual-based accounting 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.

Determinasi Audit Report Lag Dwi Anjani; Sigit Hermawan; Sarwenda Biduri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.4112

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.

Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? Eny Maryanti; Sarwenda Biduri; Herlinda Maya K.
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

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.

Pendampingan UMKM Roti Desa Simoketawang Menuju Enterpreneur Digital Alshaf Pebrianggara; Sarwenda Biduri; Detak Prapanca
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perkembangan internet dan dunia digital telah menciptakan disrupsi pada dunia bisnis. Sekarang, semua pebisnis atau pengusaha harus merambah dunia digital untuk bisa menggaet dan menjangkau konsumen yang lebih luas. Permasalahan UMKM Roti Desa Simoketawang yang ditemukan adalah terkait pengembangan sistem informasi digital serta sistem keuangan digital dikarenakan UMKM di desa tersebut banyak yang kurang melek dengan kegunaan teknologi yang berkembang pesat. Dan dengan menggunakan pola pemasaran yang door to door dan mencakup area Sidoarjo serta Mojokerto membuat hasil penjualan tidak efektif.Hasil luaran yang diharapkan penelitian ini mampu memberikan sumbangsih yang besar bagi UMKM Roti Desa Simoketawang terkait pemasaran dan keuangan konvensional, keuangan digital, pemasaran digital guna meningkatkan kinerja bisnis, sedangkan untuk dunia pendidikan penelitian terapan ini mampu memberikan berbagai strategi ekonomi manajerial untuk membekali mahasiswa masuk dalam dunia bisnis

EKSISTENSI KINERJA BKD SEBAGAI UNIT BUMDES PADA DESA BLIGO KEC. CANDI KAB. SIDOARJO Sarwenda Biduri; Eny Maryanti; Alsaf Pebrianggara
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan dari pengabdian masyarakat ini yaitu melakukan pendampingan melalui Percepatan Kinerja BKD Bligo melalui Branding produk jasa keuangan dan produk unggulan BKD Kec. Candi Kab. Sidoarjo yang merupakan salah satu strategi kami untuk meningkatkan eksistensi kinerja BKD Bligo dimasa Pandemi Covid 19 ini. Metode pelaksanaan dari kegiatam ini adalah dengan menggunakan metode PALS (Participatory Action Learning System), dimana metode ini pada dasarnya adalah pelibatan mitra dalam proses pembelajaran aktif partisipasi dalam program aksi penerapan ipteks berupa pendampingan pemberdayaan branding produk jasa keuangan dan produk unggulan BKD Bligo dengan menggunakan strategi marketing terkini sehingga membentuk suatu sistem interaksi pembelajaran masyarakat secara partisipatif, baik secara personal maupun komunal. Metode yang telah kami lakukan adalah pendampingan kepada pegawai BKD Bligo Kec. Candi Kab. Sidoajo secara manual. Obyek abdimas sangat antusias dalam menerima masukan-masukan dari kegiatan ini, karena dengan adanya kegiatan ini menjadi sharing ilmu bagi pihak BKD dan dapat membantu mereka dalam melakukan pembaruan melalui branding untuk memperkenalkan produk jasa keuangan dan produk unggulan BKD bligo Kec. Candi Kab. Sidoarjo agar dapat lebih dikenal oleh masyarakat Desa Bligo Kec. Candi Kab. Sidoarjo yang bertujuan untuk meningkatkan jumlah nasabah yang sebelumnya hanya berjumlah 74 orang. Untuk kegiatan selanjutnya, dari tim abdimas akan melakukan pendampingan secara langsung mengenai bagaiman cara branding produk jasa keuangan dan produk unggulan BKD kepada seluruh masyarakat Desa Bligo Kec. Candi Kab. Sidoarjo.

Pencegahan Fraud dalam pengelolaan alokasi dana desa Sarwenda Biduri; Hadiah Fitriyah; Putri Febriana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1085

This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.

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 Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin 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 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

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