Article Per Year (5 Year)
p-Index From 2021 - 2026
5.257
P-Index
This Author published in this journals
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

Published : 86 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 86 Documents
Search

 5   6   7   8   9 
DETERMINAN KINERJA INDIVIDU: SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI Saifudin, Saifudin; Mayangsari, Nur'aini
Solusi Vol. 20 No. 1 (2022): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i1.4517

Abstract

This study's purpose is to understand the accounting information system effectiveness, the use of information technology, the technological sophistication, and   the participation of management towards Bank Jateng Kantor Pusat's individual performance. The methods that being used in this study are survey method and Questionnaire method using Likert scale. Data used in this research are primary data and the sampling was done by the purposive sampling method. Hypothesis test used mulptiple liner regression analysis.                       In addition, analysis method that being used is Linear Regression Method. The result shows that individual performance is much affected by the effectiveness and reliability of the AIS system. And the use of information technology and the technological sophistication doesn t affect on the individual performance. The F test shows that independent variables are simultaneously gives impact on individual performance. The t test shows a significant effect towards individual performance with significance rate of 0,001 for the use of information technology accounting information system effectiveness, 0,266 for the use of information technology, 0,351 for the technological sophistication and 0,002 for participation of management
PETIKAN DAWAI GITAR DI TENGAH PANDEMI COVID-19: INKLUSI KEUANGAN UMKM Saifudin, Saifudin; Safitri, Ulfa Nur; Widowati, Sri Yuni
Solusi Vol. 20 No. 2 (2022): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i2.4924

Abstract

The purpose of this study was to determine the financial management of MSMEs during the Covid-19 pandemic. This research was conducted at the GRBK UMKM in Kadilangu Village, Trangkil District, Pati Regency.This type of research uses a qualitative case study method, with data collection using in-depth interview techniques, direct observation and documentation. Testing the credibility of the data using the data source triangulation technique and the data triangulation technique. The informants in in-depth interviews were as many as 3 (three) participants who were considered to understand, understand and master information related to the problems that occurred in the study.The results of this study indicate that the financial management of GRBK MSMEs during the Covid-19 pandemic applies financial management by implementing 4 indicators, namely the use of the budget, recording, reporting, and controlling. The company's financial performance is in good condition. Financial management is carried out independently by the owner with manual but routine record. However, it is not in accordance with the accounting regulated in SAK ETAP. SAK EMKM is due to the lack of financial literacy and inclusion for GRBK business owners.
PERPUTARAN ASET LANCAR DAN PROFITABILITAS: BUKTI BARU DI PASAR SAHAM INDONESIA Saifudin, Saifudin; Istiqomah, Istiqomah; Widowati, Sri Yuni
Solusi Vol. 20 No. 4 (2022): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i4.5710

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas.Variabel independen dalam penelitian ini adalah Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan.Variabel dependen dalam penelitian ini adalah Profitabilitas. Penelitian ini menggunakan data sekunder. Data tersebut diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.Sampel penelitian sebanyak 12 perusahaan selama 5 tahun, sehingga jumlah sampel yang digunakan adalah sebanyak 60 data. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan dianalisis menggunakan analisis regresi linear berganda dengan bantuan SPSS.Hasil Penelitian menunjukkan bahwa secara parsial Perputaran Kas berpengaruh terhadap Profitabilitas. Perputaran Piutang berpengaruh terhadap Profitabilitas. Perputaran Persediaan berpengaruh terhadap Profitabilitas.
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

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

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

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

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; Januarti, Indira; Laguador, Jake M.
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.
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