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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
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Kepatuhan Wajib Pajak dalam Kesadaran Sanksi Pajak Kendaraan Bermotor dan Preferensi Risiko Khoirun Nisa; Sarwenda Biduri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh preferensi risiko, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Dengan menggunakan data primer yang dikumpulkan dari 100 responden melalui nonprobability sampling, metode kuantitatif, dan uji Partial Least Squares (PLS) dengan SmartPLS 3.0, penelitian menemukan bahwa kesadaran wajib pajak dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Namun, preferensi risiko tidak memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan, namun memoderasi hubungan antara sanksi perpajakan dan kepatuhan. Hal ini menunjukkan bahwa meskipun kesadaran individu dan ancaman sanksi mempengaruhi perilaku kepatuhan, preferensi risiko pribadi memainkan peran yang berbeda dalam membentuk respons wajib pajak terhadap tindakan penegakan hukum. Temuan-temuan ini menggarisbawahi pentingnya strategi penegakan hukum yang disesuaikan dengan sikap wajib pajak dalam mendorong kepatuhan pajak sukarela.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Rietra Aryza Arnindhita; Fitiyan Izzah Noor Abidin; Wiwit Hariyanto; Sarwenda Biduri
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.16

Abstract

This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows
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 : PT ANTIS INTERNATIONAL 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
COLLECTIVISM, GENDER, REWARD AND PUNISHMENT ON FINANCIAL STATEMENT FRAUD Nirma Mufaidah Dwi Ajeng Suhermanto; Sarwenda Biduri; 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; Bernika Ivanda Zulfi Lestari; Sarwenda Biduri; Wiwit Hariyanto
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.
The Locus of Control Moderates The Relationship between Leadership Style, Quality of Human Resources, and Commitment to Managerial Performance Budgeting (Study of The Regional Goverments in Sidoarjo Regency): [Locus of Control Memoderasi Hubungan Gaya Kepemimpinan, Kualitas Sumber Daya Manusia, serta Komitmen terhadap Kinerja Manajerial Penyusunan Anggaran (Studi Pada Pemerintah Daerah Kabupaten Sidoarjo)] Cut Ami Rahmah; Sarwenda Biduri; Sigit Hermawan; Hadiah Fitriyah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6432

Abstract

Sidoarjo Regency, as the second largest APBD recipient in East Java, still has SiLPA realization was effective less and efficient less due to the budget not being fully absorbed. The purpose of this study was to determine the effect of leadership style, HR quality, and commitment with locus of control moderation on managerial performance in budgeting. This study used a quantitative approach which was analyzed using the SmartPLS statistical program (v.3.2.9). The data collection technique was in the form of a closed questionnaire via Google Forms to the research subjects of structural officials of the Sidoarjo Regency regional apparatus using a Likert scale with a purposive sampling method. The population of this study were 48 Regional Officials in Sidoarjo Regency, with a total of 192, total sample was 64 respondents. Data quality test is carried out through validity testing, reliability testing, hypothesis testing through bootstrapping. The results showed that leadership style and commitment had a effect on managerial performance in budgeting, while the quality of human resources had a uneffect on managerial performance in budgeting. Then locus of control can moderate and strengthen the relationship between HR quality and commitment to managerial performance in budgeting, while locus of control is unable to moderate or strengthen the relationship between leadership style and managerial performance in budgeting. The results of this study are expected to be able to increase the efficiency and effectiveness of budgeting in the Regional Government of Sidoarjo Regency.
Lingkungan Kerja Auditor Dan Pilihan Karirnya Sebagai Auditor : Perspektif Mahasiswa Akuntansi: Auditor's Work Environment and Career Choices as an Auditor: Accounting Student Perspectives Biduri, Sarwendah
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.946

Abstract

This study attempts to try and get empirical evidence perceptions regular students and non regular accounting prodi school of economics and business muhammadiyah university sidoarjo about auditor work environment on their carrier choice as auditors .This research kind of quantitative research The data that had been collected were obtained through distributing questionnaires to 70 redpondents who were student active first half of 5 and 7 gasal 2016-2017 force. This study used analytics normality and the test t independent sampel-test with on the spss version 19 for windows. The result of the research there is a difference of the perceptions student non regular or regular accounting of auditors about the auditor work environment at the economic and business muhammadiyah university sidoarjo with differences a perception of his career as auditors choice between student regular or regular non of accounting in school of economics and business Muhammadiyah University Sidoarjo
Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Can The Theory Planned of Behavior Affect Academic Fraud Behavior? Biduri, Sarwenda
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.2097

Abstract

The purpose of this research is (1) to analyze the impact on interest behave (2) to analyze is a subjective influences interest behave (3) do control behavior perceived influences interest behave (4) is a moral obligation influences interest behavior (5) do interest behave influences behavior student academic dishonesty . This research uses the quantitative with the survey through the questionnaire and it will be distributed in stiesia, university wijaya kusuma, university trunojoyo, muhammadiyah university sidoarjo.This research using two types of variables, the independent variable and variable dependen.variabel independent is the type variables explain or affect other variables, namely kontruk attitude, subjective norm, control behavior that perceived and moral obligation.The testing of hypotheses in this research use some help software Smart PLS. The result of this research is a moral obligation significant to academic interest, control the significant to academic interest, a norm subjective do not affect significant impact on academic interest, and interest academic significant to behavior dishonesty academic.
Pengetahuan Dewan Tentang Anggaran Dalam Pengawasan Keuangan Daerah (APBD) Di Kabupaten Sidoarjo: Council's Knowledge of Budgets in Regional Financial Supervision (APBD) in Sidoarjo Regency Dewi, Santi Rahma; Sinduwiatmo, Kukuh; Biduri, Sarwenda
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2779

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD).This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council.The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done
Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports? Apakah Ukuran Perusahaan Dapat Memoderasi Good Corporate Governance Terhadap Pengungkapan Sustainability Report? Biduri, Sarwenda; Nur Fadhila, Shafira; Rahma Dewi, Santi; Maryanti, Eny
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1698

Abstract

This research was carried out with the aim of testing Good Corporate Governance on Disclosure of Sustainability Reports with Company Size as Moderation. Good Corporate used in this study is using Independent Commissioners, Audit Committee, Board of Directors and Managerial Ownership. Disclosure of the Sustainability Report that is disclosed is Economic, Social and Environmental. The size of the company uses the Logarithm of Natural Assets (LN Assets). This type of research used is quantitative research. The population of this study are state-owned companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection used was the purposive sampling method from 56 registered state-owned companies and based on the available criteria, the number of samples was 9 companies that met the criteria. Documentation techniques are used as data collection, outer model analysis and inner model are data analysis used for this study using the smartPLS 3.2.7 application. The results of the research that has been conducted show that (1) the Independent Commissioner has influence over the disclosure of the Sustainability Report, (2) the Audit Committee has influence over the disclosure of the Sustainability Report, (3) the board of directors has influence over the disclosure of the Sustainability Report, (4) Managerial ownership has an influence on the disclosure of the Sustainability Report, (5) Company size cannot moderate the influence of independent commissioners on the disclosure of the Sustainability Report, (6) Company size cannot moderate the influence of the audit committee on the disclosure of the Sustainability Report, (7) Company size cannot moderate the influence of the board of directors on the disclosure of the Sustainability Report, (8) Company size cannot moderate the effect of managerial ownership on the disclosure of the Sustainability Report. The implications of this research are from previous research examining GCG on disclosure of sustainability reports, the results are still inconsistent.
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