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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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Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government Tamara, Rizky Eka; Biduri, Sarwenda
Indonesian Journal of Public Policy Review Vol 15 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2470.131 KB) | DOI: 10.21070/ijppr.v15i0.1148

Abstract

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 influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affects the success of accrual-based accounting implementation 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.
Effect of Financial Distress, Leverage, and Company Size on Accounting Conservatism with Profitability as a Moderating Variable Biduri, Sarwenda; Fanny Liasari, Elva
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6134

Abstract

Abstrak Penelitian ini menguji hubungan konservatisme akuntansi dengan financial distress, leverage, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan metodologi kuantitatif melalui penggunaan alat pengolahan data SmartPLS, pengambilan sampel berdasarkan purposive sampling sehingga terpilih 18 perusahaan, dan kriteria yang telah ditentukan untuk melakukan perhitungan berdasarkan tabulasi data yang diperoleh melalui serangkaian alat pengujian untuk mendukung pengujian hipotesis. Berdasarkan hasil penelitian diperoleh hasil bahwa: 1) financial distress berpengaruh terhadap akuntansi konservatif, 2) leverage berpengaruh terhadap akuntansi konservatif, 3) ukuran perusahaan berpengaruh terhadap akuntansi konservatif, 4) profitabilitas berpengaruh terhadap akuntansi konservatif. konservatisme akuntansi, 5) kesulitan keuangan dimoderasi oleh profitabilitas, 6) leverage dimoderasi oleh profitabilitas, Kata kunci: Financial Distress, Leverage, Ukuran Perusahaan, Profitabilitas, Konservatisme Akuntansi
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Hermawan, Sigit; Biduri, Sarwenda; Arista, Sintha Wahyu; Utomo, Prasetyo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
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.
Adopsi E-Commerce Memediasi Hubungan Kesiapan Teknologi, Lingkungan Eksternal dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM Lailatul Maghfiroh; Sarwenda Biduri
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p12

Abstract

This study aims to determine whether the variable adoption of e-commerce is able to mediate the relationship between technological readiness, external environment and financial literacy on the financial performance of MSMEs with a study on MSMEs in Sidoarjo Regency. The research population for implementing SMEs in the food and beverage sector in Sidoarjo Regency. The sampling technique used the slovin formula, so that the sample obtained was 125 respondents of MSME actors. The data analysis technique used SmartPLS version 3.0 software. The results showed that technology readiness and financial literacy had no effect on the financial performance of MSMEs. However, external environmental variables affect the financial performance of SMEs. The adoption of e-commerce has an effect on financial performance. The adoption of e-commerce does not mediate the effect of technology readiness on the financial performance of MSMEs. However, the adoption of e-commerce can mediate the influence of the external environment and financial literacy on the financial performance of MSMEs. Keywords: E-Commerce Adoption; Technology Readiness; External Environment; Financial Literacy; MSME Performance
Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo Santi Rahma Dewi; Kukuh Sinduwiatmo; Sarwenda Biduri
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.78

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA PERSPEKTIF MAHASISWA Biduri , Sarwenda
Journal of Economic and Economic Policy Vol. 1 No. 1 (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.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui Kesadaran Wajib Pajak, Kualitas Pelayanan , Sanksi Pajak dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo. Penelitian ini menggunakan data primer yaitu kuesioner yang dibagikan kepada 144 responden dengan menggunakan purposive sampling. Populasi yang digunakan adalah mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo tahun 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi dan uji t menggunakan SPSS v.26. dalam pengolahan datanya. Hasil penelitian ini menunjukkan bahwa Di Kabupaten Sidoarjo, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan kewajiban moral tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Arnindhita , Rietra Aryza; Abidin, Fitiyan Izzah Noor; Hariyanto , Wiwit; Biduri , Sarwenda
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
THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY, PROFITABILITY, AND RELATED PARTY TRANSACTION ON TAX AGGRESSIVENESS IN INFRASTRUCTURE, UTILITY, AND TRANSPORTATION SECTOR COMPANIES IN THE 2021-2023 PERIOD Addin , Umniyah; Biduri, Sarwenda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.70

Abstract

Objective: The purpose of this study is to determine the Effect of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness in Infrastructure, Utilities, and Transportation Sector Companies. Method: This study uses quantitative data types with secondary data as the research data sources. The population is all Infrastructure, Utilities, and Transportation Sector Companies listed on the IDX in the 2021-2023 period, totaling 80 companies. The sample of this study uses purposive sampling so that the data used as a sample is 48 companies. This study uses multiple linear regression analysis techniques with SPSS version 27 data processing tools. Results: The results of the study show that Thin Capitalization has an effect on Tax Aggressiveness, Liquidity has an effect on Tax Aggressiveness, Profitability has an effect on Tax Aggressiveness and Related Party Transaction has an effect on Tax Aggressiveness. Novelty: This study provides a comprehensive analysis by simultaneously examining the impact of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness within the Infrastructure, Utilities, and Transportation Sector, which has been rarely explored in previous research.
The Village Apparatus: Enhancing Accountability in Village Fund Management (Aparatur Desa: Meningkatkan Akuntabilitas Pengelolaan Dana Desa) Sari, Windi Sekar Arum; Biduri, Sarwenda
Journal of Regional Economics and Development Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jred.v1i3.265

Abstract

Penelitian ini menyelidiki peran perangkat desa dalam memastikan akuntabilitas pengelolaan dana desa di Desa Sugihwaras, dengan fokus pada proses perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Dengan menggunakan pendekatan kualitatif interpretatif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Analisis dilakukan melalui pengumpulan, reduksi, penyajian, dan penarikan kesimpulan. Triangulasi sumber data memastikan validitas. Hasil penelitian menunjukkan kepatuhan terhadap peraturan dan praktik pengelolaan dana yang efisien, dengan para pejabat yang menjalankan tugasnya secara efektif. Studi ini menggarisbawahi pentingnya peran aparat desa dalam meningkatkan akuntabilitas dan mengoptimalkan pemanfaatan dana desa untuk kepentingan masyarakat, serta mengatasi kesenjangan yang ada dalam memahami aspek tata kelola pemerintahan desa.
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