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All Journal Binus Business Review Journal of Accounting Science Jurnal SOLMA Technomedia Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika International Journal of Supply Chain Management Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan POINT Jurnal ABDINUS : Jurnal Pengabdian Nusantara Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal EK dan BI Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Khazanah Intelektual Journal of Economics and Business UBS JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Disclosure: Journal of Accounting and Finance Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Majalah Ilmiah Cahaya Ilmu Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Pastabiq : Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Journal of Social Science Utilizing Technology Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Maneggio Journal of Social Science Utilizing Technology Asian Journal of Management, Entrepreneurship and Social Science JIMAD : Jurnal Ilmiah Multidisiplin Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada MASyarakat (J-PMAS) JIMEKA Maneggio
Susilo, Dwi Ermayanti
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Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang Nisa, Adawiya Zahrotun; Susilo, Dwi Ermayanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2700

Abstract

Reliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.  
PENGARUH PEMBELAJARAN AKUNTANSI KEUANGAN, LITERASI KEUANGAN, KESADARAN KEUANGAN DAN PENDAPATAN, TERHADAP PERILAKU KEUANGAN Mufidah, Ferani; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2067

Abstract

Tujuan penelitian ini adalah untuk menkaji bagaimana perilaku keuangan mahasiswa Gen-Z di Fakultas Ekonomi dan Bisnis ITEBIS PGRI Dewantara Jombang dipengaruhi oleh pembelajaran akuntansi keuangan, literasi keuangan, kesadaran keuangan, dan pendapatan. Perilaku keuangan yang sehat sangat penting bagi mahasiswa agar mampu mengelola keuangan secara bijak sejak dini. Pendekatan kuantitatif digunakan dengan teknik purpose sampling. Data diperoleh melalui penyebaran kuesioner kepada 122 responden yang merupakan mahasiswa aktif Gen-Z dari program studi akuntansi Angkatan 2021 dan Angkatan 2022. Hasil yang telah diperoleh akan dianalisis menggunakan SPSS. Hasil study menyatakan bahwa pengetahuan pembelajaran akuntansi keuangan dan pemahaman literasi keuangan berkolerasi negatif dengan perilaku keuangan. Disisi lain, kesadaran akan keuangan serta pendapatan memberikan pengaruh positif yang signifikan. Temuan ini mengindikasikan bahwa meskipun mahasiswa memperoleh pengetahuan finansial, hal itu tidak selalu akan mendukung kebiasaan finansial yang positif jika tidak disertai dengan pemahaman dan pengendalian diri yang kokoh. Penelitian ini menunjukkan bahwa kesadaran siswa dan pendapatan dapat menyebabkan mereka berperilaku lebih bertanggung jawab dengan uang mereka.
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020 Sholihah, Maratus; Susilo, Dwi Ermayanti
Disclosure: Journal of Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.005 KB) | DOI: 10.29240/disclosure.v1i2.3620

Abstract

This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables
Analisis Peran Sistem Informasi Dalam Meningkatkan Efektivitas Pengendalian Persediaan Barang Dagang Pada PT. Mayora Indah Tbk Ristayanti Seftyananta; Imelia Shalshabilla; Rendy Ainur Rachmawan; Dwi Ermayanti Susilo
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.3757

Abstract

This research aims to examine the role of information system analysis in enhancing the effectiveness of inventory control of consumer goods at PT Mayora Indah Tbk. As a leading consumer goods company in Indonesia, PT Mayora Indah Tbk faces complex challenges in inventory management to ensure timely and optimal availability of goods. In this context, information system analysis is considered a key approach to identify, evaluate, and improve existing inventory control processes. This study adopts a qualitative approach by conducting a review of the information systems used by PT Mayora Indah Tbk for inventory management. Data is collected through interviews with key personnel, direct observations, and analysis of relevant documents. The research findings highlight the importance of integrating information systems to strengthen inventory control, including the use of information technology for real-time monitoring, inventory tracking, and demand forecasting. By combining advanced information technology with effective inventory management practices, PT Mayora Indah Tbk can enhance accuracy, efficiency, and transparency in inventory management. Practical implications of this research include recommendations for optimizing existing information systems, strengthening internal oversight, and enhancing compliance with established inventory control procedures.
The effect of bonus compensation, profitability, liquidity, and firm size on earnings management on food and beverage companies registered in IDX Maulidyah, Mia Nur; Susilo, Dwi Ermayanti
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1671

Abstract

The purpose of this research is to discover whether bonus compensation, profitability, liquidity, and firm size to earnings management in food and beverage sub-sector companies that have sharia shares on the idx in period 2020 – 2022. This research uses a purposing sampling method. The data used in this research is secondary data originating from financial report. The population of this research is 32 companies including 14 ordinary shares and 18 sharia shares. The sample used in this research was 18 compnies with 54 data in the 2020 – 2022 period. The method used in this research is a quantitative method with multiple linier reggression analysis techniques. The result of this research is: (1) bonus compensation has no effect on earnings management. (2) profitability has a positive and significant effect on earnings management. (3) liquidity has no effect on earnings management. (4) firm size has a negative and significant effect on earnings management. Conclusion simultaneously bonus compensation, profitability, liquidity, and firm size have an effect on earnings management. Partially the variables profitability and firm size have an effect on earnings management and variables bonus compensation and liquidity has no effect on earnings management
Perlakuan Akuntansi Pembiayaan Ijarah berdasarkan PSAK no.107 (Studi Kasus BMT Rizqona Ikabu Tambakberas Jombang) Nur, Imada; Susilo, Dwi Ermayanti
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 1 No. 1 (2023): JIMAD : Jurnal Ilmiah Multidisiplin (Oktober)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v1i1.93

Abstract

BMT Rizqona Ikabu Tambakberas Jombang is a sharia people's bank that has a variety of financing products, one of which is ijarah financing. The purpose of this financing is to meet customer needs on a consumptive basis.This study aims to analyze the accounting treatment of ijarah financing based on PSAK No. 107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang). To reveal the problem as a whole, researchers used descriptive qualitative methods with data collection techniques in the form of observation, interviews and documentation. From the results of research that has been done that the accounting treatment for ijarah financing based on PSAK no.107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang) in its practical activities is in accordance with PSAK no.107. in accordance with the indicators of PSAK no.107 accounting for recognition and measurement, presentation and disclosure are in accordance with PSAK no.107 except in the case of the accounting records of recognition and measurement of repair or maintenance of ijarah objects the lessee does not recognize and measure these costs
PENGARUH SISTEM PELAPORAN AKUNTANSI DAN TINGKAT KEPATUHAN PAJAK TERHADAP KUALITAS PELAYANAN BISNIS UMKM DI DESA SUMBERMULYO Fahmadya, Elok Kunzita; Mahmud, M. Bahrudin; Febrianti, Yulia; Susilo, Dwi Ermayanti
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1110

Abstract

This study aims to analyze the impact of accounting reporting systems and tax compliance on the quality of business services within Micro, Small, and Medium Enterprises (MSMEs) in Sumbermulyo Village, Jombang. MSMEs play a significant role in Indonesia's economy, contributing to job creation and societal welfare. However, they face challenges in areas such as accounting reporting and tax compliance, both of which are critical to enhancing business service quality. A reliable accounting system helps mitigate financial mismanagement, while a high level of tax compliance prevents penalties and fosters consumer trust. The research employs a quantitative descriptive approach, using data collected from questionnaires distributed among tofu production companies in Sumbermulyo. Data analysis techniques include normality tests, multicollinearity, and F-tests, which are used to examine the relationships between the variables and draw conclusions regarding their influence on service quality.    
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI 2020-2022 Bennany, Salma; Susilo, Dwi Ermayanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4079

Abstract

Indonesia telah berkomitmen dalam mengurangi penggunaan energi fosil dan menggantinya ke Energi Baru Terbarukakn (EBT). Target bauran energi pada tahun 2025 dapat tercapai dengan asumsi Indonesia telah menggunakan energi terbarukan berupa bioenergi dan bioethanol, namun penggunaan bioethanol hingga saat ini belum terealisasi. Target bauran energi di tahun 2025 dapat tercapai hanya untuk sektor listrik saja, karena bauran energi primer pada sektor ini sudah mencapai 15-20%. Penelitian ini bertujuan mengukur profitabilitas, keputusan investasi, kebijakan dividen dan struktur modal terhadap nilai perusahaan pada perusahaan sektor energi periode 2020-2022. Penelitian ini menggunakan analisis kuantitatif dengan perusahaan sektor energi periode 2020-2022 sebanyak 71 perusahaan sebagai populasi. Sampel menggunakan teknik purposive sampling, maka diperoleh 21 perusahaan kemudian diukur dengan Analisa Regresi Linier Berganda. Hasil penelitian menemukan bahwa profitabilitas, keputusan investasi dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan Alifian, Daud; Susilo, Dwi Ermayanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (Return on Assets), Likuiditas (Current Ratio) Ukuran Perusahaan (Size) dan Struktur Modal (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Value Book) dalam perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode asosiatif. Sampel penelitian terdiri dari 71 perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah perusahaan sebanyak 21 yang dipilih menggunakan teknik purposive sampling dan sebanyak 63 laporan perusahaan yang digunakan. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil analisis uji statistik menunjukkan bahwa faktor profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini berarti bahwa perusahaan mampu menghasilkan laba yang lebih besar cenderung memiliki ilai yang tiggi. Selanjutnya faktor likuiditas memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini menunjukkan kemampuan perusahaan untuk mengelola kewajiban jangka pendek yang baik sehingga hal ini dapat meningkatkan kepercayaan investor. Kemudian ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan sektor Energi, yang artinya perusahaan besar atau kecil tidak secara signifikan memengaruhi nilai perusahaan maka ada faktor-faktor lain yang lebih penting dalam menentukan nilai perusahaan. Yang terakhir struktur modal memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, yang artinya penggunaan modal yang optimal dapat meningkatkan nilai perusahaan dan ini dapat mencerminkan kebijakan keuangan yang baik.
Pengaruh Pendidikan Keuangan Keluarga, Financial Self-Efficacy dan Financial Attitude Terhadap Manajemen Keuangan Aziza, Allisa Laily; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1383

Abstract

Penelitian ini bertujuan untuk mengetahi pengaruh pendidikan keuangan keluarga, financial self-efficacy, financial attitude terhadap manajemen keuangan prodi akuntansi STIE PGRI Dewantara Jombang. Penelitian yang digunakan merupakan penelitian kualitatif. Metode pengumpulan data menggunakan analisis regresi linier berganda. Metode yang digunakan dalam penelitian ini adalah metode kuisioner sebagai data primer. Sedangkan data mahasiswa diperoleh dari data sekunder yang diperoleh dari BAAK (Bagian Administrasi Akademik Kemahasiswaan). Tehnik pengambilan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 100 responden. Variabel penelitian ini meliputi pendidikan keuangan keluarga (X1), financial self-efficacy (X2), financial attitude (X3) dan manajemen keuangan (Y). Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan program SPSS 25. Berdasarkan hasil uji t Pendidikan keuangan keluarga (X1) tidak berpengaruh signifikan terhadap manajemen keuangan. Financial self efficacy (X2) berpengaruh signifikan terhadap manajemen keuangan. Financial attitude (X3) berpengaruh signifikan terhadap manajemen keuangan. Berdasarkan hasil uji f terdapat pengaruh Pendidikan keuangan keluarga, financial self-efficacy, financial attitude secara simultan terhadap manajemen keuangan.
Co-Authors Ahmad Bihar Isyqi AHMAD KAMALUDIN Alfiadin, Ardian Alifian, Daud Amalia Hapsari, Farasandya Amilia Dwi Suryani Amirotul Roifah Anik Ratnawati Anis Nuril Rahmania Aprilia, Dita Aprilia, Nazila Alidiyah Ardian Alfiadin Ardian Alfiadin Ardiansyah, Tedy Ari Riswanto, Ari Arianti, Echa Junia ATIK HIDAYATI Ayni Bilqis Hanifah Aziza, Allisa Laily Balqi Chesta Adabi Bella Khoirun Bennany, Salma Bimmo Dwi Baskoro Cahyani, Dini Nur Chasanah, Ina Nikmatul Cindy Leo Rensha Corrina Dian Dea Shafira Dedi Putra Dinata, Mario Surya Dinda Permatasari Dwi Maya Anggraeni Dyah Ayu Purwaning Tyas Edy Suhartono Eko Wicaksono Elisa Dwi Handini Elma Oktavianawati Emy Silvia Putri Endang Muryani Erika Dwi Fadila, Ririn Nur Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hasan, Imam Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani Mahendri, Wisnu Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Marsinem Maulana, Achmad Alfan Maulidyah, Mia Nur Mochammad Karim Amrulloh Moh. Usman Rusli Mohamad Pebyanto Mufidah, Ferani Muhammad Aqshel Revinzky Muprihan thaib Muryani, Endang NAZULA NUUR AZIZAH Nisa, Adawiya Zahrotun Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Pramiana, Omi Pristiwantiyasih Purba, Darwin Marasi Putri Dwi Ariska R Rosmawati Rahmawati, Heni Rani Neng Sekarwati Rendra Bagas Pandu Cahyanto Rendy Ainur Rachmawan Ristayanti Seftyananta Rohmatul Alysa Rohmatulloh Wahyu Pradana Roifah, Amirotul Rusmawan, Teddy Saipul Al Sukri Samsul Hadi Samsul Hadi Sapna Previdayana, Kavita Sartono , Sawal Sawal Sartono Sefti Cahyani Triwulandari Sekarsari, Wida Dwi Septilia, Nike Gadis Shalshabilla, Imelia Sofyamitha, Rachel Nayna Sri Sandyawati, Novi Sugeng Suprapto Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Suluh Agus Hendrawan Sumarno . Sumarno Sumarno Suprapto, Sugeng Supriyadi, Andhi Syafrida Hafni Sahir Talitha Zaidah Azmi Talitha Zaidah Azmi Unnisa', Mutiara Annafi' Venda Nur Afandi Vivi Nusita Habsari Waradityas, Selvi Agustin Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti