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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
Widodo, Condro
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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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.
Penerapan Pengendalian Internal dalam Audit Piutang Usaha untuk Meminimalisir Piutang Tak Tertagih pada Puskesmas Ifanisari, Ameilia Budi; Widodo, Condro
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6685

Abstract

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.
PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK Pratama, Bagas Arya Putra; Widodo, Condro
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10175

Abstract

Laporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN.
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