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All Journal Jurnal Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi PROSIDING Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika 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 Proceedings of the International Conference on Applied Science and Health 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 Social Responsibility Projects by Higher Education Forum 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
Universitas Semarang
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Penerapan green accounting dalam sistem pembukuan UMKM: Meningkatkan literasi di forum UMKM Sulistyawati, Ardiani Ika; Santoso, Aprih; Saifudin; Purwantini, Sri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 3 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i3.23698

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk membantu anggota Forum UMKM Pedurungan Semarang yang menghadapi kesulitan dalam mengelola keuangan usahanya berbasis ramah lingkungan. Berdasarkan hasil pra-survey, banyak UMKM yang belum mampu mengelola keuangan dengan tertib dan efisien. Kegiatan ini dilaksanakan pada bulan April hingga Juni 2025, menggunakan metode PALS (Participatory Action Learning System), yang melibatkan peserta secara aktif dalam proses pembelajaran. Pelatihan dan pendampingan diberikan untuk meningkatkan pemahaman dan keterampilan dalam pengelolaan keuangan yang rapi, tertib, dan ramah lingkungan. Hasil dari kegiatan ini menunjukkan bahwa anggota Forum UMKM Pedurungan berhasil memahami dan menerapkan pengelolaan keuangan dengan lebih terstruktur, sesuai dengan prinsip akuntansi ramah lingkungan. Metode PALS terbukti efektif sebagai pendekatan yang membumi dan aplikatif dalam pemberdayaan masyarakat, khususnya UMKM, dengan meningkatkan kemampuan mereka dalam mengelola keuangan yang berkelanjutan. Kegiatan ini juga berpotensi memberikan kontribusi dalam pengembangan riset terkait akuntansi untuk UMKM dan dapat diterapkan dalam pengembangan kurikulum pendidikan di bidang akuntansi.
ANTOLOGI PENGAUDITAN DAN KUALITAS AUDIT: STUDI PADA EMITEN TERINDEKS KOMPAS100 Saifudin, Saifudin; Damayanti, Alvina Eka; Yulianti, Yulianti
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit quality as measured using the company's total accruals.The population in this study were manufacturing companies listed on the KOMPAS100 index on the Indonesia Stock Exchange for 2017 – 2021. The research sample was determined using a purposive sampling method so that the number of samples used was 165 out of 33 companies for 5 years. Multiple linear regression analysis was used as an analytical technique using IBM SPSS 24.The results of the study show that the auditor's reputation has an effect on audit quality. while audit tenure, audit committee, audit fees, and firm size have no effect on audit quality.
PERSEPSI KEPATUHAN LAPORAN KEUANGAN BSMI PADA ED PSAK 101 Saifudin, Saifudin
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kepatuhan laporan keuangan bank syariah untuk ED PSAK 101 tentang Bank Muammalat Indonesia pada tahun 2007. Laporan keuangan bank syariah yang ditetapkan berdasarkan pada basis kas bukan pada basis akrual. Hasil yang didapat adalah Bank Muammalat Indonesia tidak dapat mematuhi ED PSAK 101 pada ayat 14, yaitu tentang pengungkapan laporan sumber dan penggunaan dana zakat yang terintegrasi dengan laporan keuangan utama. Selain itu, Bank Muammalat Indonesia diharapkan untuk dapat mematuhi ED PSAK 67 yaitu tentang penyajian laporan keuangan entitas sebagai komponen utama laporan keuangan. Diharapkan kedepan, BSMI dapat lebih mematuhi ED PSAK 101 terutama tentang kepatuhan pada ED PSAK ayat 14 dan ayat 67
Measuring the Role of Female Auditor Behavior: Evidence in Indonesia Saifudin Saifudin; Indira Januarti; Jake M. Laguador
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.614

Abstract

Purpose: This research aims to further examine the factors that cause the underrepresentation of female auditors in Indonesian public accounting firms in their professional behavior. Method: The data were collected through the implementation of experimental methods in between subjects with 2x2x2 factorial design, which involved a total of 104 participants, including partners, managers, senior staff, and junior staff, whose data were collected directly at the IAPI training in Semarang City. Data processing was then carried out using ANOVA and regression approaches. Findings: The results show that female and male auditors exhibit equivalent levels of professional skepticism. This indicates that the professionalization and standardization of auditing create convergence in professional competencies, regardless of gender differences. However, female auditors exhibit slightly higher levels of audit communication behavior than male auditors. This is manifested in a more comprehensive disclosure of audit information and a preference for participatory communication. Female auditors exhibit higher levels of organizational culture behavior, as evidenced by a stronger awareness of the importance of organizational ethical values and a supportive work environment. Implications: These findings suggest that public accounting firms should eliminate gender-based biases in professional recruitment and promotion, as the convergence of professional skepticism indicates that core auditing competencies are gender-neutral. Firms are encouraged to implement gender-diversity policies that move beyond representation, focusing instead on integrating the unique behavioral strengths into specialized auditor training and leadership development programs. Novelty/Value: This study employs experimental design to integrate moral sensitivity theory and explain complex gender differences in auditing, providing practical implications for gender diversity policies and auditor training.
Optimalisasi Pemanfaatan Pencatatan Keuangan Dasar untuk Meningkatkan Literasi Keuangan Pelaku UMKM Aprih Santoso; Saifudin Saifudin; Ardiani Ika Sulistyawati; Sri Purwantini
Journal of Social Responsibility Projects by Higher Education Forum Vol 7 No 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v7i1.10723

Abstract

Batik Tapak Dara micro, small, and medium enterprises (MSMEs) are a group of business actors facing challenges in financial management, particularly in recording business transactions in a simple and systematic manner. An initial survey conducted in January–February 2026 indicated that most MSME actors had insufficient understanding of basic financial recording. The problems were reflected in irregular recording of income and expenses, the absence of separation between business and personal finances, and increasing business management pressures due to declining income and rising operational costs. This community service activity aimed to improve the financial literacy and basic financial recording skills of MSME actors and assist participants in applying more systematic financial records in their business activities. The activity was conducted from March to May 2026 and involved 30 MSME actors through the Participatory Action Learning System (PALS) approach, consisting of training, practical exercises, and mentoring on basic financial recording. Evaluation was conducted using pre-test and post-test assessments to measure changes in participants’ knowledge before and after the intervention. The evaluation results showed that the mean knowledge score increased from 42.3 in the pre-test to 78.6 in the post-test. This represents an increase of 36.3 points or 85.8% compared with the initial score. Furthermore, 26 participants (86.7%) were able to correctly practice cash-flow recording, sales records, purchase records, and the separation of business and personal finances after participating in the activity. These results indicate an improvement in participants’ basic financial knowledge and practical skills following the intervention. The contribution of this activity was to provide MSME actors with practical skills for implementing simple financial records as a basis for more organized business management and improved decision-making.
Peran Otoritas Jasa Keuangan Dalam Pengawasan Jasa Layanan Keuangan Berbasis Financial Technology Peer to Peer Lending Zaenal Arifin; Rohmini Indah Lestari; Saifudin Saifudin; Difa Ayu Putrisetia
JURNAL USM LAW REVIEW Vol. 6 No. 2 (2023): AUGUST
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v6i2.7170

Abstract

This research aims to examine the regulation and supervision of the Financial Services Authority (OJK) regarding the provision of financial technology-based peer-to-peer lending services. The utilization of knowledge and technology in the financial sector is marked by the emergence of financial technology (Fintech). The presence of Fintech has brought convenience to various types of financial transactions. However, these positive impacts are not without their negative consequences. This is because many businesses establish or operate Fintech platforms without proper authorization or registration with the OJK. The regulation of Fintech itself is scattered across various legal provisions. This research method is normative juridical. The results of this study indicate a lack of comprehensive regulation, which has the potential to weaken legal protection for Fintech consumers. There is a need for comprehensive regulations addressing illegal Fintech activities and consumer protection in the Fintech sector. Optimal supervision of Fintech services will provide a sense of security for Fintech consumers and protect their rights. The OJK's supervision of Fintech has not been maximized, and illegal Fintech providers continue to emerge. Penelitian ini bertujuan mengkaji pengaturan dan pengawasan Otoritas Jasa Keuangan (OJK) terhadap penyelenggaraan jasa layanan keuangan digital berbasis financial technology peer to peer lending. Pemanfaatan ilmu pengetahuan dan teknologi dalam bidang keuangan ditandai dengan lahirnya financial technology (Fintech). Hadirnya Fintech membawa kemudahan di segala jenis transaksi keuangan. Namun dampak positif tersebut tidak lepas juga dari dampak negatif yang timbul. Hal ini terjadi karena banyak pelaku usaha yang mendirikan atau menjalankan Fintech  tanpa adanya izin atau terdaftar di OJK. Pengaturan Fintech  sendiri masih tersebar dalam berbagai peraturan perundang-undangan. Metode penelitian ini adalah yuridis normatif. Hasil penelitian ini adalah.  Hasil penelitian ini adalah ketiadaan pengaturan yang komprehensif berpotensi mengakibatkan lemahnya perlindungan hukum bagi konsumen Fintech. Perlu adanya regulasi yang komprehensif terkait adanya Fintech ilegal dan juga perlindungan terhadap konsumen Fintech. Pengawasan yang optimal terhadap jasa layanan Fintech akan memberikan rasa aman untuk para konsumen Fintech dan dapat terlindungi hak-hak dari konsumen. OJK dalam melaksanakan pengawasan terhadap Fintech belum maksimal dan masih terus bermunculan penyelenggran Fintech ilegal.          
Cyber Security Audit in Information Technology Governance: A Literature Review and Future Research Agenda Saifudin Saifudin; Nazri Sidqi Fachriaz
Jurnal Transformatika Vol. 23 No. 2 (2026): January 2026
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v23i2.12760

Abstract

This study aims to examine cyber security audits in information technology governance (ITG) more deeply using a literature review approach. The method used in this research is a systematic literature review by applying PRISMA (Preferred Reporting Items for Systematic reviews and Meta-Analysis) method approach with 25 years of observation from 1999 to 2024. 980 articles were obtained, nevertheless, only 36 articles were eligible. The research results show that cyber security audit is compatible and closely related to information technology governance (ITG), mainly the domain regarding the need for the board of directors to understand and to master cyber security audit skills to overcome violations and data leaks in IT governance. Cyber security audit and information technology governance (ITG) are two key components to maintain information security as well as to manage information technology effectively. Integration between the two in a conceptual framework helps organizations identify, manage and mitigate cyber risks and maintain alignment with business objectives.
The Factors Influencing Income Smoothing Action Of Pharmaceutical Companies Listed In IDX Udin Saifudin
Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.313 KB) | DOI: 10.26623/ebsj.v1i1.622

Abstract

This research aims at analyzing the factors influencing income smoothing action in those companies registered in IDX, particularly those running in pharmaceutical sector industry. The variables used in this research are share price, ownership structure, company size, profitability and leverage.This research uses quantitative approach with logistic regression analysis model. This research uses 2009-2013 period. The number of companies observed in this research is 9 companies.The results of this research show that the share price and profitability variables have no influence on income smoothing action, yet the ownership structure, company size, and leverage variables influence income smoothing action.
The Implementation of Consignment Sales on Golden Voice Online Store Semarang Saifudin Saifudin; Nurul Rahmawati; Citra Rizkiana
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; Sulistyawati Ika Ardiani
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.
Co-Authors Adijati Utaminingsih Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Aris Santjaka Ayu Vepri Liani Bella Aprilia Bella Fazrine Darmawan Christy, Nisa Novia Avien Citra Rizkiana Damayanti, Alvina Eka Derick Yunanda DERICK YUNANDA, DERICK Desi ldayustina Wiyarni Dewi Nita Pratiwi Dian Triyani Dian Triyani Difa Ayu Putrisetia Dione Jeanette Violita Edy Mulyantomo Eka Ayu Siswanti Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Hermina Sukmaningtyas Indira Djanuarti Indira Januarti Istiqomah Istiqomah Jake M. Laguador Kelvin Afrizal Nugroho Lestari, Rohmini Indah Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Meitri Yana Wardani Nanang Ari Utomo Nastiti Kusuma Winardi Natalia Debby Anggraini Putri Natasia Alinsari Nazri Sidqi Fachriaz Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Novia Septiana Putri Novita Anjarsari Nur'aini Mayangsari Nurul Khamim Nurul Rahmawati Purwantini, Sri Putri, Septiani Rahmanda Hasna Putri Rahmawati, Dia Ratna Novita Sari Rini Indrati Rizki Nur Aprilia Rosita Vega Savitri Rr.Dian Indriana Trilestari Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siti Zulaikah Sri . Handayani Sri Budi Sri Budi Wahjuningsih Sri Purwantini Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Ulfa Nur Safitri Wahdi, Nirsetyo Wardani, Meitri Yana Yayan Pribadi Yayan Pribadi, Yayan Yulianti Yulianti Yulianti Yulianti Yulianti Zaenal Arifin Zuliana Zuliana