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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 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 Jurnal Ilmiah Akuntansi Kesatuan 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 IJEIRC IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy IECON: International Economics and Business Conference 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
Sarwenda Biduri
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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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.
Self-Efficacy Boosts Online Accounting Learning in Indonesia: Efikasi Diri Dorong Pembelajaran Akuntansi Daring di Indonesia Rokhillah, Yuni; Biduri, Sarwenda
Indonesian Journal of Education Methods Development Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v19i3.833

Abstract

This research investigates the impact of online lectures, learning methods, and learning motivation on accounting students' comprehension during COVID-19, using self-efficacy as a moderating variable. The study employs a quantitative approach with data from 155 accounting students at Universitas Muhammadiyah Sidoarjo, collected via questionnaires and analyzed using SmartPLS. Results show that online lectures, diverse learning methods, and learning motivation significantly enhance understanding of accounting subjects, with self-efficacy moderating these effects. These findings suggest that boosting self-efficacy can improve the effectiveness of online learning and teaching methods. Highlights: Learning Impact: Online lectures enhance accounting comprehension. Moderation: Self-efficacy moderates the learning effects. Implication: Boosting self-efficacy improves online learning outcomes. Keywords: Online lectures, learning methods, learning motivation, self-efficacy, accounting comprehension
Impact of Profitability Moderation on Investment Decisions, Firm Size, and Dividend Policy on Firm Value Biduri, Sarwenda; Maulidina, Wilda
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.37298

Abstract

Tujuan dari makalah ini adalah untuk menyembunyikan pengaruh kebijakan dividen pada nilai perusahaan tergantung pada keputusan investasi, ukuran perusahaan dan profitabilitas. Hasil yang diperoleh menunjukkan bahwa keputusan investasi dan kebijakan dividen berpengaruh terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, profitabilitas mampu memoderasi keputusan investasi dan ukuran perusahaan terhadap nilai perusahaan, dan profitabilitas tidak mampu memoderasi pengaruh kebijakan dividen.Data yang digunakan dalam penelitian ini adalah data sekunder tahun 2019-2021. Populasi dalam penelitian ini berjumlah 204 perusahaan manufaktur yang terdaftar di BEI dengan teknik pengambilan sampel menggunakan purposive sampling diperoleh 72 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan PLS.pada nilai perusahaan.
Determination of the implementation of financial reports based on SAK EMKM Ningdiyah, Endra Wahyu; Yulianto, Mochamad Rizal; Biduri, Sarwenda; Prasojo, Bayu Hari; Pratiwi, Rossy
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30443

Abstract

Purpose: This research aims to find Determination of the implementation of financial reports based on SAK EMKM. Methodology: The sample in this study was 65 Food and Beverage MSMEs in Sidoarjo District using convenience sampling techniques. Tech The data analysis used is analysis multiple linear regression with SPSS 27. Findings: Based on t test results show that perception MSME actors have no influence to implementation of financial reports based on SAK EMKM, meanwhile socialization of SAK EMKM and levels education owner influential to implementation of financial reports based on SAK EMKM. Practical implications: The practical implications of this research can be used as a reference in planning and implementing SAK EMKM in MSMEs. MSME players should train their skills in the field of financial accounting, as well as provide supporting facilities to help implement SAK EMKM. Regulators who experience problems in planning and implementing SAK EMKM for MSMEs can consider factors such as performance expectations, expectations of the business world, and supporting facilities. Originality/value: This research initiates the use of additional indicators from previous research as additional measuring tools in measuring readiness to implement SAK EMKM. This makes the assessment of MSME readiness in implementing SAK EMKM more comprehensive.
Fraud pentagon in detecting financial statement fraud Arizanda Rahayu, Ruci; Nurasik; Arista Firana, Riza; Biduri, Sarwenda
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30462

Abstract

Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26. Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements. Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements. Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.
Pencegahan Fraud Di Era Digital Biduri, Sarwenda; Dwiky Subekti Rachman
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5719

Abstract

Penelitian ini bertujuan untuk menilai dampak Penerapan Akuntansi Sektor Publik, Whistleblowing System, Good Governance, dan Pengendalian Internal terhadap Pencegahan Fraud di Era Digital. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan pendistribusian kuesioner kepada Pegawai Negeri Sipil di UPT. Sampel penelitian terdiri dari 40 responden yang dipilih menggunakan teknik Sampling Jenuh, sehingga mewakili seluruh populasi. Analisis data dalam penelitian ini mencakup uji validitas, uji reliabilitas, dan analisis regresi linier berganda. Data yang terkumpul kemudian diolah menggunakan perangkat statistik SPSS versi 26. Hasil penelitian menunjukkan bahwa secara sebagian (1) Penerapan Akuntansi Sektor Publik memiliki dampak positif terhadap pencegahan Fraud di Era Digital, (2) Whistleblowing System tidak memiliki dampak signifikan terhadap pencegahan Fraud di Era Digital, (3) Good Governance memiliki dampak positif terhadap pencegahan Fraud di Era Digital, dan (4) Pengendalian Internal System tidak memiliki dampak signifikan terhadap pencegahan Fraud di Era Digital. Kata kunci: Penerapann Akuntansi Sektor Publik,, Whistleblowing System, Good Governance, Pengendalian Intern, Pencegahan Fraud, Era Digital
Peningkatan Ekonomi Masyarakat melalui Pendampingan Badan Usaha Milik Desa Maryanti, Eny; Biduri, Sarwenda; Sari, Herlinda Maya Kumala
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p175-178

Abstract

Badan Usaha Milik Desa (BUMDes) diharapkan dapat menggerakkan roda perekonomian masyarakat desa maupun pendapatan pemerintah desa. BUMDes menjawab permasalahan  yang dihadapi oleh UMKM desa Lemujut. Solusi yang ditawarkan oleh BUMDes adalah adanya Kerjasama atau kolaborasi antara BUMDes dengan UMKM. Bumdes menawarkan untuk membantu UMKM dalam kelayakan bisnis UMKM. Dari permasalahan UMKM tersebut besar potensi untuk BUMDes bisa meningkatkan kapasitas UMKM Desa lemujut. Metode yang dilakukan dalam program pengabdian masyarakat ini yaitu metode Participatory Action Research (PAR) yang secara aktif melibatkan masyarakat Desa Lemujut melalui BUMDes Lemujut Sejahtera dalam melakukan kajian suatu tindakan yang sedang berlangsung untuk melakukan suatu perubahan menuju arah yang lebih baik dengan landasan dari rakyat. Hasil dari kegiatan ini adalah ketersedian dari UMKM untuk melakukan sinergiritas dengan BUMDes dan Pemahaman UMKM mengenai Kelayakan bisnis. Kata kunci— UMKM, BUMDes, Kelayakan Bisnis Abstract Village-owned enterprises (BUMDes) are expected to drive the economy of the village community as well as village government revenues. BUMDes answers the problems faced by Lemujut village MSMEs. The solution offered by BUMDes is cooperation or collaboration between BUMDes and MSMEs. BUMDes offers to assist MSMEs in the feasibility of MSMEs businesses. From these MSMEs problems, there is great potential for BUMDes to increase the capacity of Lemujut Village MSMEs. The method used in this community service program is the Participatory Action Research (PAR) method which actively involves the Lemujut Village community through BUMDes Lemujut Sejahtera in conducting a study of an ongoing action to make a change towards a better direction with the foundation of the people. The results of this activity are the availability of MSMEs to synergize with BUMDes and MSMEs understanding of business feasibility. Keywords—Small and Medium enterprises, Village-Owned Enterprises, Legal Feasibility
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BUMDes di Kabupaten Sidoarjo Priandini, Errika Al Mufidah; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.6

Abstract

Prevention fraud is a form of action with the aim of reducing the opportunity for dishonesty and trying to tackle activities that create the risk of fraud. This research was conducted with a focus on the factors for preventing fraud in the management of BUMDes funds in Sidoarjo Regency, namely the competence factor of HR, the Whistleblowing System, individual morality factors, and internal control system factors. The study used quantitative methods to analyze primary data from the questionnaire results. The subjects of this study were the chairman and management of BUMDes in Sidoarjo Regency, totaling 76 respondents. The sampling technique used is random sampling and the sample calculation used is the Slovin formula. Analysis of the data used is the partial t-test Hypothesis Test on the IBM SPSS 26 software. The results show several factors that have an influence on fraud , namely HR competence (Human Resources), and Whistleblowing System, then individual morality. Meanwhile, the factor of the internal control system as a factor that does not affect the prevention of fraud.
Determinan Pressure, Opportunity, Rationalization, Gender, dan Religiusitas terhadap Kecurangan Akademik pada saat Pembelajaran Hybrid Asma, Adelia; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.7

Abstract

Academic cheating is an increasing problem in hybrid learning. Studies that focus on the factors that cause academic cheating have been carried out, but the research results are inconsistent. The aim of the study is to find the consistency of the factors that influence academic cheating, especially the fraud triangle. This research method uses a quantitative approach. Partial t-test data analysis technique is used to test hypotheses on IBM SPSS software version 26. The research subjects were accounting students at the Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. In determining the research sample, this study used simple random sampling technique and the number of samples is determined with Slovin formula. This study shows the variables that influence, namely the opportunity, rationalization, and religiosity variables that affect academic cheating during hybrid learning. Meanwhile, pressure and gender variables have no effect on academic cheating during hybrid learning.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting Menggunakan Beneish Model Handayani, Miftachul Rizki; Biduri, Sarwenda
Innovative Technologica: Methodical Research Journal Vol. 1 No. 4 (2022): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i4.50

Abstract

Pada riset ini dilaksanakan adalah untuk mengetahui pengaruh tekanan, rasionalisasi, arogansi, kompetensi serta kemampuan terhadap kecurangan laporan keuangan. Dalam penelitian ini memakai teknik secara kuantitatif melalui alat bantu olah data SPSS Version 25, pengambilan sampel berdasarkan kriteria atau purposive sampling sehingga terdapat 15 perusahaan yang terpilih dan terdapat pada kriteria yang telah ditetapkan sehingga dilakukan perhitungan berdasarkan tabulasi data yang diperoleh, melalui serangkaian alat pengujian dalam mendukung uji hipotesis. Sesuai dalam hasil penelitian maka didapatkan hasil bahwa: 1) Tekanan berpengaruh terhadap kecurangan pelaporan keuangan, 2) Peluang berpengaruh terhadap kecurangan pelaporan keuangan, 3) Rationalization berpengaruh negatif terhadap fraudulent financial reporting, 4) Kompetensi tidak berpengaruh negatif terhadap fraudulent financial reporting dan 5) Arogansi tidak berpengaruh negatif terhadap fraudulent financial reporting.
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 Gunawan, Giezka Adinia 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 Noor Abidin, Fityan Izza 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 pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Putri, Vanesya Ardiana 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 Sri Enggar Puji Handayani 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