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All Journal AKUNTANSI DEWANTARA EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Barelang EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Golden Ratio of Data in Summary PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Estungkara: Jurnal Pengabdian Pendidikan Sejarah Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Pengabdian Sosial JIEMAN: Journal of Islamic Educational Management VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Widodo, Condro
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Pendampingan UMKM Frozen Melalui Sistem Penjualan Konsinyasi Guna Meningkatkan Potensi Penjualan dan Pembayaran Sunani, Avi; Wahyu Indah Kirana, Nanda; Widodo, Condro; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
Estungkara: Jurnal Pengabdian Pendidikan Sejarah Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Pendidikan Sejarah FKIP Universitas JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/est.v2i2.29129

Abstract

The problem of partner SMEs frozen, in the home industry Rungkut, Surabaya, East Java, is that there are no structured consignment sales reports that are in accordance with accounting standards. In order to help solve the problem, the planned activity that will be carried out is to provide assistance to the partners of the SMEs frozen, in the home industry Rungkut, by increasing consignment sales report preparation capabilities. The implementation of this community service program uses the method of mentoring, discussion, and feedback to partners. The final result to be achieved in this community service activity is the existence of the ability of SMEs to prepare and apply a system-based consignment sales report using Microsoft word. Based on the activities we have carried out both offline and online, it could be concluded that the partners have periodically applied consignment sales report both manually and systemically. Other output from this activity is publications in the National Journal.
SOSIALISASI PENANGGULANGAN GIGITAN NYAMUK DENGAN MEMANFAATKAN DAUN SERAI DAN KULIT JERUK NIPIS MENJADI OBAT SPRAY ANTI NYAMUK DI KELURAHAN MULYOREJO, SURABAYA Oktavianingrum, Mursyidah; Fakhirah, Nawra; Ramadhan, Yedistya Aulia; Widodo, Condro
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu kegiatan yang bertujuan untuk mahasiswa mengabdi pada masyarakat setempat. KKN-T Bela Negara merupakan salah satu skema jenis KKN yang dilakukan oleh Universitas Pembangunan Nasional “Veteran” Jawa Timur tujuan dari dilakukannya KKN-T Bela Negara ini untuk memenuhi Sustainable Development Goals (SDGs) pada beberapa wilayah yang dituju terutama pada wilayah Kecamatan/Kelurahan Mulyorejo, Surabaya. Kelompok 7 KKN-T Bela Negara Gelombang 1 melakukan kegiatan sosialisasi pada anggota Kader Surabaya Hebat (KHS) dengan mengangkat tema “DAMAR (Dari Dapur ke Kamar)” yakni sebuah kegiatan sosialisasi yang mendemonstrasikan pembuatan spray anti nyamuk dengan memanfaatkan batang serai dan kulit jeruk yang mudah ditemui di lingkungan masyarakat. Penggunaan bahan-bahan tersebut karena mengandung senyawa yang dapat berguna untuk mengusir nyamuk serta penggunaan alkohol yang dapat menjadi anti bakteri
Literature Review: Regarding Stock Returns in Initial Public Offerings Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany; Bahruna, Muhammad Aditya; Sabililillah, Farrel; Putri P., Alifia
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vendy, Vicky; Sucahyati, Diarany; Widodo, Condro; Hardiansyah, In Naka Malik; Shodiq, Moh. Dhirhan Fajar
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
Sosialisasi Urban Farming Melalui Budikdamber Sebagai Strategi Dalam Meningkatkan Kemandirian Pangan Di Kelurahan Mulyorejo Rahmawati, Maretta Ayu; Safira, Miya Alya; Utomo, Harun Ar Rasyid; Widodo, Condro
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/twqw9t73

Abstract

Dengan berkembangnya populasi di Indonesia sejalan dengan kebutuhan pembangunan permukiman yang meningkat. Seiring berjalannya waktu, peralihan fungsi lahan semakin merata di seluruh wilayah Indonesia, hutan dan sawah beralih fungsi menjadi pemukiman padat penduduk. Oleh karena itu, kehidupan di perkotaan menjadi lebih tidak sehat karena tidak adanya tanaman sebagai pencegah polusi udara terbaik. Kelurahan Mulyorejo merupakan salah satu wilayah yang terletak di Kota Surabaya dengan tingkat kemajuan teknologi yang baik, serta wilayah dengan tingkat kesulitan dalam melakukan aktivitas budidaya karena lahan yang sempit. Hal inilah yang mendasari dilaksanakannya sebuah program kerja sosialisasi BUMING (Budikdamber Urban Farming) dengan tujuan untuk memberikan edukasi kepada masyarakat mengenai pembuatan budikdamber, membantu memanfaatkan lahan sempit untuk menghasilkan pangan secara mandiri, serta memberikan inovasi teknologi tepat guna yang dapat mendukung pertumbuhan ekonomi.
Pemberdayaan Siswa SDN Mulyorejo 1/237 Kota Surabaya Dalam Pemanfaatan Sampah Non Organik Untuk Peningkatan Kesadaran Lingkungan Hidup Adjietama, Mochammad Novrizal; Prastika, Risa Bonani; Kharima, Evianti; Widodo, Condro
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/rr85xd04

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk dalam pengabdian masyarakat yang dilakukan oleh mahasiswa dari Universitas Pembangunan Nasional Veteran Jawa Timur. Dalam program ini, mahasiswa turun langsung ke masyarakat untuk mengaplikasikan ilmu yang telah dipelajari selama perkuliahan yang guna membantu memecahkan masalah atau meningkatkan kesejahteraan masyarakat. SDN Mulyorejo 1/237 Kota Surabaya merupakan sekolah yang terletak di Kelurahan Mulyorejo, Kota Surabaya. Pada kegiatan kali ini kelompok 07 KKN-T Bela Negara UPN “Veteran Jawa Timur” melakukan kegiatan sosialisasi guna meningkatkan kesadaran lingkungan dan memberikan edukasi kepada siswa-siswi di SDN Mulyorejo 1/237 Kota Surabaya yaitu dengan cara memanfaatkan sampah non-organik menjadi barang yang mempunyai nilai guna. Hasil kegiatan ini menunjukkan bahwa melalui kegiatan Kuliah Kerja Nyata (KKN) memberikan  kesadaran lingkungan dan juga kreativitas bagi siswa-siswi SDN Mulyorejo 1/237 Kota Surabaya. Para siswa mulai memahami betapa pentingnya menjaga lingkungan serta bagaimana cara memanfaatkan sampah non-organik. Kegiatan ini diselenggarakan dengan baik dan mendapatkan antusiasme yang tinggi dari para siswa. Sehingga dapat disimpulkan bahwa kegiatan kali ini memberi dampak positif sehingga diharapkan dapat membawa manfaat yang berguna bagi siswa-siswi SDN Mulyorejo 1/237 Kota Surabaya
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Determinants of Auditor management in Detecting Fraud in the Education Sector: Empirical Study on Public Accounting Firm Prayudha, Dimas; Widodo, Condro
JIEMAN: Journal of Islamic Educational Management Vol. 7 No. 1 (2025): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v7i1.289

Abstract

This study aims to examine the determinants of auditor management in detecting fraud within the education sector, specifically analyzing the influence of audit delay, audit fee, whistleblowing system, and workload through the lens of attribution theory. The empirical object of the research comprises auditors working at public accounting firms in Surabaya, Indonesia. Employing a quantitative approach, primary data were gathered through the distribution of structured questionnaires to 109 auditors across 55 accounting firms. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method, version 4.00. The findings reveal that audit delay, audit fees, and workload exert a significant positive effect on auditors’ ability to detect fraud. Conversely, the whistleblowing system does not show a statistically significant impact. These results suggest that longer audit engagement periods, sufficient financial incentives, and increased workload intensity may enhance auditors’ diligence and cognitive alertness in identifying fraudulent practices within educational institutions. However, the whistleblowing mechanism appears underutilized or insufficiently integrated into audit procedures. This study contributes theoretically by reinforcing the applicability of attribution theory in the context of audit decision-making. From a practical perspective, the findings encourage public accounting firms to optimize auditor workload distribution, ensure fair audit compensation, and enhance the operational effectiveness of whistleblowing systems as complementary tools in fraud detection processes within the education sector.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
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.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
Co-Authors Adjietama, Mochammad Novrizal Arief Budiman Azahra, Raudhatul Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Diah Hari Suryaningrum Efrian Kristianto, Daniel Endah Susilowati Fakhirah, Nawra Fitri, Anindo Saka Hardiansyah, In Naka Malik Hermayanti, Citra Pramita Idkhiyah, Nurul Ifanisari, Ameilia Budi Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Kharima, Evianti Lukitasari, Ika Chandra Luthfiyanti, Destriyana Marshanda, Almira Yasmin Nadhir, Athiyya Umareta Oktavianingrum, Mursyidah Permatasari, Lintang Putri Prastika, Risa Bonani Pratama, Bagas Arya Putra Prayudha, Dimas Putri P., Alifia Putri, Amelia Putri, Andani Rizki Rahmawati, Maretta Ayu Ramadhan, Muhammad Novian Gilang Ramadhan, Yedistya Aulia Rohmawati, Indah Puspita Sabililillah, Farrel Safira, Miya Alya Shodiq, Moh. Dhirhan Fajar Sri Trisnaningsih Sucahyati, Diarany Sukiswo, Helmy Wahyu Sunani, Avi Utomo, Harun Ar Rasyid Vendy, Vicky Vicky Vendy Wahyu Indah Kirana, Nanda Wati, Seftin Fitri Ana Wijaya, R. Muh Syah Arief Atmaja Wijaya, Raden Muhammad Syah Arief Atmaja Yustinne, Fulan