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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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Key Financial Factors Influencing Investment: Profitability, Liquidity, Leverage, Size, and Stock Price Mukhammad Amar Musliq; Sarwenda Biduri
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the influence of profitability, liquidity, leverage, size, and stock prices on investment decisions in the food and beverage industry, focusing on companies listed on the Indonesia Stock Exchange between 2016 and 2019. The purposive sampling method was employed, resulting in a sample of 13 food and beverage companies. Multiple linear regression analysis was used to analyze secondary data. The findings reveal that profitability, liquidity, leverage, size, and stock prices significantly affect investment decisions in the food and beverage sector during the study period. These results imply that investors consider these financial factors when making investment decisions, highlighting the importance of assessing profitability, liquidity, leverage, size, and stock prices for effective investment strategies in the global food and beverage industry. Highlights: Profitability's Impact: The study reveals that profitability significantly influences investment decisions in the food and beverage industry. Liquidity Matters: The findings emphasize the importance of liquidity in shaping investment decisions within the food and beverage sector. Leverage and Decision Making: The study highlights the effect of leverage on investment decisions in food and beverage companies, providing valuable insights for investors. Keywords: Profitability, Liquidity, Leverage, Size, Stock Price

Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact Selly Nurfatimah; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research aims to examine the influence of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The population consists of 138 manufacturing companies, and a purposive sampling technique is employed to select a sample of 58 companies. Quantitative data in the form of company annual reports from 2016 to 2018 are collected and analyzed using multiple linear regression analysis. The results reveal that profitability significantly affects the audit report lag in manufacturing companies during the specified period. However, the characteristics of the company and corporate governance do not show a significant impact on the audit report lag. These findings provide valuable insights for stakeholders and regulators in understanding the factors influencing audit report timeliness in the manufacturing sector, contributing to the improvement of financial reporting practices and corporate governance mechanisms. Highlights: This quantitative study investigates the impact of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018, utilizing a purposive sampling technique. Findings reveal that profitability significantly affects the audit report lag, highlighting the importance of financial performance in timely audit reporting for manufacturing firms. However, company characteristics and corporate governance do not show a significant influence on the audit report lag, suggesting the need for further examination of these factors' role in the manufacturing sector's financial reporting practices. Keywords: Profitability, Company Characteristics, Corporate Governance, Audit Report Lag, Manufacturing Companies.

Accountability Boost: Internet Reporting and Good Governance in Action Devy Rahmawati; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms. Highlights: Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability. Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability. Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat. Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.

Effect of Village Financial Report Presentation, Internal Control, Individual Morality, and Competence on Fraud Prevention in Village Fund Allocation Management Putri Febriana; Sarwenda Biduri
Indonesian Journal of Cultural and Community Development Vol 12 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the influence of village financial statements presentation, internal control, individual morality, and competence on fraud prevention in managing village fund allocation (study of villages in Sidoarjo district). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 76 respondents. Each village is represented by 4 people, namely the Village Head, Village Secretary, Village Treasurer, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including the villages of Banjar Asri, Banjar Panji, Boro, Ganggang Panjang, Gempol Sari, Kalidawir, Kalisampurno, Kalitengah, Kedensari, Kedung Banteng, Kedung Bendo, Ketapang, Ketegan, Kludan, Ngaban, Penatarsewu, Putat, Randegan, and Sentul. 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. Individual Morale Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Affects Fraud Prevention in Village Fund Allocation Management.

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 â€“ 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.

KINERJA UMKM MELALUI PENGUATAN KELEMBANGAAN DAN DIGITAL MARKETING SAAT PANDEMI COVID-19 Detak Prapanca; Sriyono Sriyono; Sarwenda Biduri
Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i02.20493

Eksistensi UMKM memang tidak dapat diragukan lagi karena terbukti mampu bertahan dan menjadi roda penggerak ekonomi, terutama pasca krisis ekonomi. Abdimas ini memberikan solusi permasalahan yang ada melalui penguatan digital marketing dan kelembagaan terhadap UMKM untuk meningkatkan kinerja UMKM. Metode dalam pelaksanaan pengabdian masyarakat ini adalah dengan metode riset aksi atau sering dikenal dengan istilah PAR atau Participatory Action Research.. Mitra dalam kegiatan ini adalah pemilik usaha lele yang berada di desa tersebut. Hasil yang diperoleh saat terjun kelapangan adalah ditemukan kelemahan dari UMKM bahwa UMKM tidak mampu mengatasi masalah pemasaran yang ada serta lemahnya legalitas kelembagaan yang dimiliki sehingga UMKM tidak mampu bersaing. Solusi yang ditawarkan adalah memberikan edukasi dan implementasi digital marketing serta pembuatan legalitas kelembagaan.

Analisis Expected Return Dan Risiko Portofolio Sebelum Dan Pada Saat Pandemi Covid-19 Pada Saham LQ-45 Wiwit Hariyanto; Fityan Izza Noor A; Sarwenda Biduri
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2116

This study aims to determine whether there are differences in the Expected Return and Risk of the LQ-45 Stock Portfolio before and during the COVID-19 pandemic. This type of research is quantitative research. The object of this research is LQ-45 stock in 2019-2020 or during and before the COVID-19 pandemic. The conclusion in this study is that the portfolio in this study uses the Markowitz Portfolio model which forms a combination into 21 combinations in the 2019-2020 time interval. From the results of the combination, it was found that the Expected Return and Portfolio Risk levels in the composition of 50:50 and 70:30 experienced differences before and during the COVID-19 pandemic.

Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E – Filling Sarwenda Biduri; Sigit Hermawan; Liswatul Khasanah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.03

ABSTRACT This study aims to determine the direct and indirect effects of the Technology Acceptance Model (TAM) mediated by the use of the e-filing system on taxpayer compliance. This research was conducted at KPP Pratama Sidoarjo Barat. Data collection was obtained through a questionnaire using accidental sampling technique. The sample in this study amounted to 100 taxpayers. The analysis method used was path analysis through SmartPLS3 software. The results of this study indicate that perceptions of usefulness and perceived ease of use affect the use of filing systems, and the use of filing systems affect taxpayer compliance. Meanwhile, perceptions of usefulness and perceived ease of use mediated by the use of filing systems have no effect on taxpayer compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan pengaruh tidak langsung dari Technology Acceptance Model (TAM) yang dimediasi oleh penggunaan sistem e-filing terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada KPP Pratama Sidoarjo Barat. Pengumpulan data diperoleh melalui kuisioner dengan menggunakan teknik accidental sampling. Sampel dalam penelitian ini berjumlah 100 wajib pajak.Metode analisis yang digunakan adalah analisis jalur melalui software SmartPLS3. Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan dan persepsi kemudahan penggunaan berpengaruh terhadap penggunaan sisteme-filing, penggunaan sisteme-filing berpengaruh terhadap kepatuhan wajib pajak. Sedangkan persepsi kebermanfaatan dan persepsi kemudahan penggunaan yang dimediasi oleh penggunaan sisteme-filing tidak berpengaruh terhadap kepatuhan wajib pajak.

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

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.

Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables Sigit Hermawan; Salsa Billa Rahma Imania; Duwi Rahayu; Sarwendah Biduri; Ruci Arizanda Rahayu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p04

Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors. Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception

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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