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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi PROSIDING Jurnal Penelitian Ekonomi dan Bisnis Journal of Accounting and Investment Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business JURNAL USM LAW REVIEW Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Perspektif Akuntansi Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Tematik Fin Synergy: Jurnal Manajemen Keuangan Jurnal Analisis Bisnis Ekonomi
Saifudin Saifudin
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Semarang (USM)
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Upgrading Pengelolaan Keuangan UMK bagi Pelaku UMK Kecamatan Tembalang Kota Semarang Santoso, Aprih; Sulistyawati, Ardiani Ika; Saifudin, Saifudin
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 1 (2023): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i1.32181

Abstract

Kondisi saat ini berdasarkan pra survey Tim Pengabdian Masyarakat, banyak anggota Pelaku UMK Kecamatan Tembalang yang tidak mampu mengelola keuangan UMKnya dengan baik, terutama dalam mengatur penerimaan dan pengeluaran serta memisahkan keuangan pribadi dengan keuangan untuk usaha. Disatu sisi, penerimaan yang berkurang akibat Pandemi-19 yang belum selesai, berdampak pada tidak teraturnya pendapatan untuk UMK. Disisi yang lain, pengeluaran yang meningkat, karena kebutuhan dan harga barang-barang konsumsi juga menjadikan sulitnya mengatur keuangan UMK. Hal inilah, yang melatarbelakangi Tim Pengabdian kepada Masyarakat untuk tertarik melakukan pengabdian kepada masyarakat pada anggota Pelaku UMK Kecamatan Tembalang. Metode Pengabdian dengan Pelatihan upgrading dan Pendampingan. Hasil Pengabdian, pelaku UMK memahami dan mampu melakukan pengelolaan keuangan UMK dengan rapi dan baik.
Pelatihan Online Marketing Dalam Upaya Peningkatan Omset Pada Pelaku UMKM di Kelurahan Purwoyoso Kecamamatan Ngalian Semarang Mulyantomo, Edy; Sulistyawati, Ardiani Ika; Triyani, Dian; Saifudin, Saifudin
TEMATIK Vol. 2 No. 2 (2022): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i2.5132

Abstract

Kegiatan Pengabdian Kepada Masyarakat dilaksanakan di kelurahan Purwoyoso Kecamatan Ngaliyan   Kota Semarang melalui pemasaran online sehingga omset penjualan meningkat. Berdasarkan hasil analisis situasi maka permasalahan yang dihadapi oleh mitra dapat diidentifikasi sebagai berikut kurangnya pengetahuan dan pemahaman dari pelaku UMKM terhadap teknologi digitalisasi marketing berupa pemasaran online yang masih dinilai belum cukup maksimal serta belum ada pendampingan UMKM menuju Digital Marketing.Tujuan  dari  kegiatan  ini  adalah  memberikan  pelatihan  Pemasaran  Online  bagi  pelaku  UMKM  di kelurahan Purwoyoso Kecamatan Ngaliyan   Kota Semarang agar omset penjualan meningkat. Manfaat  yang   diharapkan  dengan  adanya  kegiatan  pengabdian  masyarakat  ini  yaitu  para peserta (pelaku) UMKM mempunyai pengetahuan, pemahaman, ketrampilan dan kemampuan dengan   penggunaan teknologi  digital marketing   tentang bagaimana   mengelola usaha UMKM   melalui  Pemasaran Online.Metode pendekatan yang digunakan dalam mencapai tujuan adalah pendekatan participatory training, yaitu pendekatan yang menekankan pada partisipasi penuh dari mitra dan pendampingan dalam mencapai tujuan. Pendekatan participatory training dilakukan melalui beberapa langkah pembelajaran dalam bentuk pelatihan dan pendampingan.Rencan target luaran berupa jurnal PkM, media masa cetak dan sertifikat HKI dan Video pelaksanaan yang di-upload di youtube.
The Implementation of Consignment Sales on Golden Voice Online Store Semarang Saifudin, Saifudin; Rahmawati, Nurul; Rizkiana, Citra
Economics and Business Solutions Journal Vol. 3 No. 2 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.603 KB) | DOI: 10.26623/ebsj.v3i2.1597

Abstract

This study was conducted at Golden Voice Online Store Semarang. The purpose of this study is to analyze the implementation of consignment sales and the recording method used in Golden Voice Online Store. This study uses qualitative method of case study by using triangulation of data sources, namely observation, interview and documentation. The sources of the data taken were the data from Golden Voice Online Store. The results of this study indicate that in the financial statements, Golden Voice Online Store has not recorded the consignment in accordance with the applicable Accounting Standard. The method of accounting recording for consignment sales used is inseparabled method.
Conflict Management Model of Financial Accounting System: Applicated in Semarang Regional Government Saifudin, Saifudin; Ardiani, Sulistyawati Ika
Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v4i2.2791

Abstract

The purpose of this study was to determine the effect of organizational behavioral factors, cognitive and affective conflict against regional financial accounting system usefulness and behavioral factors influence the organization of cognitive and affective conflict and behavioral factors influence the organization of the usefulness regional financial accounting system intervening by the presence of cognitive and affective conflict. The influence of behavior factors were superiors support, clarity of purpose and training. The study was conducted at the sub-district and department employees in Semarang. The population is some sub-district and department employees who work on the financial section. Analysis of the data in this research was using Partial Least Square (PLS) method. The results of this study indicate a positive influence of organizational factors on the usability of Regional Financial Accounting System and cognitive conflict and there is a positive effect of cognitive conflict with usability Regional Financial Accounting System. Organizational factors negatively affect affective conflict and affective conflict negatively affects the usefulness of Regional Financial Accounting System.
The Evaluation Of Business Receivables Using COSO, Receivable Turnover (RTO), Average Collection Period (ACP), And Aging Of Account Receivable (AAR) Internal Control Approach Models (Case Study At PT Voltech Pratama Semarang) Saifudin, Saifudin; Sa'adah, Miftachus
Economics and Business Solutions Journal Vol. 3 No. 1 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.34 KB) | DOI: 10.26623/ebsj.v3i1.1477

Abstract

Account Receivables are one important thing of assets. The increase and decrease in account receivables affects the company's operational cash flows directly. Therefore, internal control is needed for every company. The existence of good and regular internal control in managing receivables, the company leadership will obtain reports that are useful to increase the effectiveness of the company. This research was conducted at PT Voltech Pratama Semarang starting from October to November 2018. The type of research used was descriptive type of research, the type of data used was primary data and secondary data. This research is a research that uses a qualitative descriptive approach, and the analysis technique that will be carried out is a comparative descriptive analysis. Step analysis with data reduction, data presentation, and conclusion drawing. Based on the research that the researchers did, it can be concluded that the internal control of the account receivable applied at PT Voltech Pratama Semarang has been running quite effectively where the company management has applied the basic concepts and principles of internal control. Seen from the receivable turn over (RTO), average collection period (ACP), and aging account receivable (AAR), PT Voltech Pratama has improved its receivables performance.
Perspektif Variabilitas Pengauditan dan Employee Fraud Tendency pada Entitas Otomotif Saifudin, Saifudin; Alinsari, Natasia
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p141-156

Abstract

The purpose of this study is to examine the effect of auditing variability proxied by fraud diamond, auditor experience and due professional care on employee fraud tendency in automotive entities. This research method uses quantitative methods, with primary data on internal auditors at PT Nusantara Sakti in West Java and Central Java. The results of this study indicate that fraud affects employee fraud tendency, while auditor experience and due professional care have no effect on employee fraud tendency.
Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality Yulianti, Yulianti; Saifudin, Saifudin; Sari, Ratna Novita
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21944

Abstract

Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast, dysfunctional audit behavior shows no significant effect on audit quality, nor does it moderate the beneficial effects of auditor ethics and professionalism on audit quality. These results underscore the significance of auditor ethics and professionalism in enhancing the quality of financial report audits.Theoretical contribution/ Originality: The research outlined herein seeks to explore the impact of auditor ethics and professionalism on audit quality, considering the potential moderating effect of dysfunctional audit behavior.Practitioner/Policy implication: The study's implications are straightforward: Auditor ethics and professionalism are vital for the production of high-quality financial statement audits.Research limitation/Implication: While dysfunctional audit behavior appears to have no significant effect, it remains crucial for public accounting firms to monitor such behaviors. As a result, there is a need for public accounting firms to prioritize ongoing professional education to uphold and reinforce the standards of ethics and professionalism among auditors.
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING KETIKA INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Saifudin, Saifudin; Rahmawati, Dia
Jurnal Penelitian Ekonomi dan Bisnis Vol. 1 No. 1 (2016): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v1i1.1478

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh informasi akuntansi yang terdiri dari ROE, DER, ukuran perusahaan (size), dan EPS dan non akuntansi yaitu reputasi underwriter, reputasi auditor, umur perusahaan, dan inflasi terhadap underpricing. Sampel dalam penelitian ini adalah semua perusahaan go public yang melakukan Initial Public Offering yang terdaftar di Bursa efek Indonesia (BEI) pada 2009-2013. Data yang dikumpulkan dengan metode purposive sampling.Penelitian dilakukan dengan menggunakan analisis regresi linear berganda. Sampel dalam penelitian ini sebanyak 75 perusahaan. Hasil penelitian ini menunjukkan Debt Equity Ratio (DER), reputasi underwriter, reputasi auditor, umur perusahaan dan inflasi berpengaruh signifikan terhadap underpricing. Sedangkan Return On Equity (ROE), Earning Per Share (EPS),Umur Perusahaan, Ukuran Perusahaan (Size) dan Inflasi tidak berpengaruh pada underpricing. Kata Kunci: IPO; Underpricing; Informasi Akuntansi; Informasi Non Akuntansi  
MEMBUMIKAN METODE PALS PADA DIGITALISASI PENGELOLAAN DASAR KEUANGAN FORUM UMKM MRANGGEN DEMAK Santoso, Aprih; Saifudin, Saifudin; Sulistyawati, Ardiani Ika
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.752

Abstract

Current conditions based on a pre-survey by the Community Service Team, many members of Mranggen District MSME Actors are unable to manage their MSME finances properly, especially in managing income and expenses and separating personal finances from business finances. On the one hand, reduced income due to the global food crisis has an impact on irregular income for MSMEs. On the other hand, increased expenses, due to the needs and prices of consumer goods also make it difficult to manage MSME finances. This is what motivated the Community Service Team to be interested in carrying out community service for members of Mranggen District MSME Actors. The Community Service Method with Introductory Training on financial management literacy integrated with digital finance and Mentoring. The results of the Community Service, MSME actors understand and are able to manage MSME finances integrated with digital finance neatly and well 
Semiotics of audit quality: a meta-analysis perspective Saifudin Saifudin; Indira Januarti
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19390

Abstract

Research aims: The purpose of this study is to identify the semiotics of the relationship between audit fees and audit quality.Design/Methodology/Approach: A quantitative method using meta-data analysis was employed with ten selected research articles from 113 sample articles.Research findings: The results demonstrated that a semiotic analysis of audit quality with a meta-analysis approach has been carried out, revealing that the audit fee variable had a relationship with audit quality and was strengthened by the size variable. The existing data heterogeneity problem was reduced after the size variable was included in the meta-analysis regression analysis, so it was reduced even though it had not been significantly reduced.Theoretical contribution/Originality: The semiotics of the relationship between audit fees and audit quality exist.Practitioner/Policy implication: This study contributes to paying attention to critical factors in improving audit quality.Research limitation/Implication: This study's limitations are that it could not reach the 95% data confidence coefficient level since the data used were still not much, and the size variable could not reduce data heterogeneity to the maximum.
Co-Authors Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Aprih Santoso Ardiani Ika Sulistyawati Bella Aprilia Bella Fazrine Darmawan Damayanti, Alvina Eka Derick Yunanda DERICK YUNANDA, DERICK Desi ldayustina Wiyarni Dian Triyani Dione Jeanette Violita Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Indira Djanuarti Indira Januarti istiqomah istiqomah Laguador, Jake M. Lestari, Rohmini Indah Liani, Ayu Vepri Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Mayangsari, Nur'aini Meitri Yana Wardani Mulyantomo, Edy Nanang Ari Utomo Natalia Debby Anggraini Putri Natasia Alinsari Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Nisa Novia Avien Christy Novita Anjarsari Nugroho, Kelvin Afrizal Nurul Khamim NURUL RAHMAWATI Pratiwi, Dewi Nita Purwantini, Sri Putri, Septiani Putrisetia, Difa Ayu Rahmanda Hasna Putri Rahmawati, Dia Ratna Novita Sari Rizki Nur Aprilia Rizkiana, Citra Rokhati, Ana Rosita Vega Savitri Sa'adah, Miftachus Safitri, Ulfa Nur Saifudin Saifudin Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siswanti, Eka Ayu Siti Zulaikah Sri . Handayani Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Wardani, Meitri Yana Widowati, Sri Yuni Winardi, Nastiti Kusuma Yayan Pribadi Yayan Pribadi, Yayan Yulianti - Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Zaenal Arifin Zuliana Zuliana