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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang AKUNTANSI DEWANTARA Jurnal Akuntansi STIE Muhammadiyah Palopo 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 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 Jurnal Riset Ilmu Akuntansi
Widodo, Condro
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Analisis Pendapatan dan Evaluasi Penyerapan Anggaran pada Puskesmas dalam Rangka Efisiensi Pengelolaan Keuangan Daerah Nadhir, Athiyya Umareta; Widodo, Condro
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2189

Abstract

Revenue audits and budget absorption evaluations are important instruments in assessing the efficiency of financial management in public service entities such as Community Health Centers (Puskesmas). This study aims to analyze the implementation of revenue audits by Public Accounting Firms (KAP) and evaluate budget absorption in Puskesmas as an effort to improve the efficiency of regional financial management. The method used is a descriptive qualitative approach through observation and documentation of audit reports and budget realization reports. The main income of Puskesmas comes from capitation funds, non-capitation funds, and health service levies. According to the audit results, there is a negative deviation percentage in the realization of capitation income of ±80%. In addition, budget absorption in Puskesmas is not optimal due to funding delays and inappropriate planning. Budget absorption is not optimal due to funding delays and inappropriate planning. This study emphasizes the importance of strengthening financial information systems, improving human resource competencies, and harmonizing regulations to improve regional financial efficiency and accountability
Fixed Asset Audit of Health Center X by PAF Based on Findings of Depreciation Corrections for Equipment and Machinery Rohmawati, Indah Puspita; Widodo, Condro
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1602

Abstract

This study examines depreciation corrections as indicators of weaknesses in fixed asset accounting policies within public sector financial reporting. A case study at Community Health Center X employs evidence from the Public Accounting Firm (PAF) audit and recent literature analysis to assess compliance with GASS standards. The findings reveal inconsistencies in recording depreciation and asset disposal, resulting in overstated asset values, distorted depreciation expenses, and delays in asset retirement. These conditions reduce the quality of financial statements, hinder budget efficiency, and potentially affect audit opinions. Key contributing factors include limited human resource capacity, inadequate asset information systems, and the absence of standardized disposal procedures. The study recommends the digitalization of asset management systems, the development of standardized SOPs for asset disposal, regular inventory and reconciliation, and capacity building for financial and asset officers. Implementing these measures is expected to enhance the quality of financial reporting, strengthen public accountability, and improve the legitimacy of local government financial governance.
Analisis Audit Fee, Kompetensi, Independensi, Dan Time Budget Pressure Terhadap Kualitas Audit Ramadhan, Muhammad Novian Gilang; Widodo, Condro
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25418

Abstract

Tujuan Penelitian: Peneltian ini dilakukan dengan tujuan menganalisis pengaruh Audit Fee, kompetensi auditor, independensi auditor, dan Time Budget Pressure terhadap kualitas audit.Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan analisis regresi linier berganda yang melibatkan 63 auditor.Originalitas/Novelty: Rekomendasi bagi KAP di Surabaya untuk mengelola Time Budget Pressure melalui pelatihan kompetensi.Hasil Penelitian: Kompetensi Auditor, Independensi Auditor, dan Time Budget Pressure memiliki pengaruh terhadap Kualitas Audit, sedangkan Audit Fee tidak memiliki pengaruh terhadap Kualitas Audit.Implikasi: Penelitian ini membantu KAP di Surabaya meningkatkan kualitas audit dengan fokus pada Audit Fee, kompetensi, independensi, dan pengelolaan tekanan waktu. Temuan juga berguna bagi regulator dalam mendukung profesionalisme auditor. Research Objectives: This research was conducted with the aim of analyzing the influence of Audit Fees, auditor competence, auditor independence, and Time Budget Pressure on audit quality.Research Method: The method used in this study is a quantitative method using multiple linear regression analysis involving 63 auditors.Originality/Novelty: Recommendations for KAP in Surabaya to manage Time Budget Pressure through competency training.Research Results: Auditor Competence, Auditor Independence, and Time Budget Pressure have an influence on Audit Quality, while Audit Fee has no effect on Audit Quality.Implications: This study helps KAP in Surabaya improve audit quality by focusing on Audit Fees, competence, independence, and time pressure management. The findings are also useful for regulators in supporting the professionalism of auditors
Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik Putri, Amelia; Widodo, Condro; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4023

Abstract

This study aims to analyze the effects of digital transformation, managerial capability, and RD intensity on firm performance, with political connections as a moderating variable. The research uses 105 financial reports from companies listed on the Indonesia Stock Exchange (IDX) and employs the SEM-PLS analysis method. The results show that digital transformation and managerial capability have a negative and significant effect on firm performance, while RD intensity has a positive and significant effect. Furthermore, political connections strengthen the effect of digital transformation on firm performance. These findings indicate that poorly managed digital transformation and limited managerial capability can reduce firm performance, whereas investment in RD enhances competitiveness.
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH Yustinne, Fulan; Widodo, Condro
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17390

Abstract

This study aims to examine and analyze the effect of green accounting, environmental performance, and intellectual capital on sustainable growth. The population used in this study consists of manufacturing companies listed on the IDX during 2020-2022 and received an environmental performance assessment from the Ministry of Environment and Forestry. The sampling technique in this study used purposive sampling with a total sample of 117 data from 39 manufacturing companies with different sub-sectors. Data analysis was done using the multiple panel data regression method through the Eviews 12 program. Environmental pollution cases occur as a result of the company's operational activities. Xingye Logam Indonesia (XLI) resulted in economic losses due to the decline of PT. XLI. Therefore, investors need instruments to know the company's performance, such as sustainable growth rate. A sustainable growth rate aims as a filter tool to sort out industries that can survive in a competitive market. This research shows that green accounting has a significant positive effect on sustainable growth. However, this study found that environmental performance and intellectual capital do not affect sustainable growth. This study's novelty is adding intellectual capital variables and expanding the observation period.
Perhitungan, Pemotongan, dan Pelaporan PPh Pasal 23 terhadap Layanan Outsourcing pada PT GHI Azahra, Raudhatul; Widodo, Condro
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4127

Abstract

Tax is a mandatory contribution collected by the government from the community without compensation received directly by the taxpayer. This means that when someone pays taxes, they do not receive a specific direct benefit from that payment. On the other hand, taxes are used for public interests and public services whose benefits are felt by society as a whole. The tax imposed on income in accordance with Article 23 is one of the crucial elements in the Indonesian tax system which makes a significant contribution to state revenue. One of the objectives of PPh Article 23 is to provide outsourcing services. For this reason, the purpose of this research is to understand how income from outsourcing services at PT GHI is calculated, deducted and reported on income tax based on Article 23. The approach applied in this research is qualitative descriptive using interviews and documentation. The results of this study support the conclusion that the calculation, withholding and reporting of PPh 23 at PT GHI has complied with all relevant legal requirements, namely at an amount of 2% and those who carry out the withholding and reporting of PPh 23 are the parties receiving the services.
Penerapan Labeling Qr Code untuk Memonitor Peralatan Kerja PT XYZ Menggunakan Diagram Activity Putri, Andani Rizki; Widodo, Condro
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4137

Abstract

In this era of globalization, technical progress has a huge influence on companies, especially on the efficiency of operational activities in companies. One technology that stands out is the QR Code used by PT XYZ to monitor their work equipment. QR Codes have the benefit of allowing you to store and access equipment information instantly using electronic devices such as smartphones, tablets and other electronic devices. The use of this QR Code has increased the efficiency of company asset management, accelerated the monitoring process, and reduced the possibility of errors associated with the previous manual approach. QR Codes also enable improved maintenance planning, lower emergency maintenance costs, and increase equipment safety and security. To better understand the use of QR Codes in controlling work equipment at PT XYZ, this research uses a qualitative approach such as interviews, observation and documentation, as well as visualizing it with activity diagrams. In conclusion, QR Codes have proven to be an effective and efficient option for improving asset management and staff performance in businesses. 
Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT XYZ Widodo, Condro; Luthfiyanti, Destriyana
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4193

Abstract

This study examines the calculation and reporting of Value Added Tax (VAT) at PT XYZ, a property management company that rents out vacant land, buildings, and other facilities. PT XYZ as a Taxable Entrepreneur has the obligation to collect, calculate, and report VAT in accordance with applicable tax regulations in Indonesia. This research uses a qualitative descriptive method, with data obtained through interviews, direct observation, and literature studies. Based on the research conducted, it is known that PT XYZ has carried out the correct VAT calculation based on the Taxable Basis of the nominal rent and applied a VAT rate of 11% in accordance with Law Number 7 of 2021. The reporting process is carried out periodically through the VAT Periodic Notification Letter by attaching all proof of transactions and tax invoices issued. This research also identifies that PT XYZ complies with VAT payment procedures and manages its administrative aspects well. Based on the research results, it can be concluded that PT XYZ has fulfilled its responsibility to carry out taxation in line with existing regulations, demonstrating commitment to tax compliance and transparency. 
Determinan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Hermayanti, Citra Pramita; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7967

Abstract

This study aims to analyze profitability as a moderating variable in the relationship between Environmental Social Governance (ESG) and intellectual capital on company value. The research subjects include companies listed on the SRI-KEHATI index from 2020 to 2024. The approach used in this study is a quantitative method, with purposive sampling as the sample selection method. The data obtained from the study were analyzed using STATA 17 software. The findings of the study reveal several important points: 1. ESG has a negative impact on firm value (P> | t | = 0.009 and coefficient = -0.028108). This indicates that the implementation of ESG is perceived by some investors as a significant cost burden, thus considered less beneficial for the company. 2. Intellectual capital has a positive effect on increasing company value (P>| t | = 0.000 and coefficient = 0.0192242), 3. Profitability is proven to strengthen the influence of ESG on company value (P>| t | = 0.003), and 4. Profitability has been proven to strengthen the influence of intellectual capital on company value (P>| t | = 0.000). The conclusion of the hypotheses is that H1 is rejected, while H2, H3, and H4 are accepted
Pengaruh Modal Intelektual dan Peluang Pertumbuhan Perusahaan terhadap Initial return: Bukti pada Perusahaan yang Melakukan IPO Periode 2020-2022 Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1773

Abstract

This research aims to determine the effect of intellectual capital and company growth opportunities on the initial return of IPOs for the 2020-2022 period. This period was used because during that period there was a pandemic due to the corona virus. The research population is all companies that carried out initial stock offerings (IPO) in Indonesia during the 2020-2022 period. This research uses a purposive sampling technique to determine the research sample. The results of this research found that a company's intellectual capital has no effect on initial returns, meaning that this research does not support the resource-based theory. However, on the other hand, the results of this research show that company growth opportunities have a positive effect on initial returns, meaning that the results of this research also support signaling theory.
Co-Authors Adjietama, Mochammad Novrizal Arief Budiman Avi Sunani Azahra, Raudhatul Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Diah Hari Suryaningrum Efrian Kristianto, Daniel Endah Susilowati Fakhirah, Nawra Faysi, Rizky Salman Al 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 Kineta, Aulya Lukitasari, Ika Chandra Luthfiyanti, Destriyana 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 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 Windiarta, Davin Yustinne, Fulan