Articles
<![CDATA[Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating ]]>
<![CDATA[Ayu Khodijah Ida Kusuma]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4244
<![CDATA[This study aims to analyze the effect of intellectual capital on financial performance in consumer goods manufacturing companies with competitive advantage as a moderating variable. The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 to 2020 using the company's annual financial statements taken through the purposive sampling method and based on predetermined criteria in order to obtain 42 consumer goods manufacturing companies that meet the criteria. criteria. The sampling criteria selected were 1) manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period 2018 – 2020. 2) Manufacturing companies in the consumer goods sector that publish their finances in full and in rupiah during the period 2018 – 2020. 3 ) Manufacturing companies in the consumer goods sector that have complete data needed in the research period 2018 - 2020. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.0 data processing The results of this study show that: 1) Intellectual Capital has an effect on financial performance. 2) Competitive Advantage has no effect on financial performance. 3) Competitive Advantage can moderate the relationship between intellectual capital and financial performance.]]>
<![CDATA[Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan ]]>
<![CDATA[Yenni Putri Rahmawati]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4232
<![CDATA[This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Financial Distress ]]>
<![CDATA[Pingkan Septa Aulia]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.5666
<![CDATA[This research aims to determine the effect of Good Corporate Governance and Profitability on Financial Distress. The method used in this research is quantitative with secondary data in the form of complete annual financial reports of the company. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample amounted to 48 companies using purposive sampling technique. Data analysis using Partial Least Square (PLS) analysis with the help of Smart-PLS 3 software. The results of this study indicate that Good Corporate Governance with the proxy of the Board of Directors, Audit Committee, Board of Commissioners and Profitability with the proxy of ROA, ROE, ROI have an effect on Financial distress.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Windi Lestari]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/yud.v3i2.72
<![CDATA[This research aims to analyze the influence of institutional ownership, leverage, and financial distress retirement to the accounting conservatism. The population of the research is the manufacturing companies in the basic industry and chemical sectors listed on IDX in the period of 2019 until 2021. The research sample consisted of 72 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Data analysis technique in this study used linear regression analysis. The results showes that the variable leverage and financial distress has a significant effect on accounting conservatism. Meanwhile variables institutional ownership do not have a significant effect on accounting conservatism]]>
<![CDATA[PENGARUH STRATEGI BISNIS PROSPECTOR TERHADAP KINERJA SEKOLAH DENGAN PERAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nadia Birru Salma]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 2 (2023): Bussman Journal | Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/buss.v3i2.179
<![CDATA[This study aims to determine the effect of the prospector's business strategy on school performance, as well as the role of Accounting Information Systems in moderating prospector's business strategy on the performance of SMA-SMK level schools in Gresik Regency. The type of data used is primary data, which is quantitative data by distributing questionnaires as respondent data collection. The samples collected in this study were 54 respondents. The sampling method used in this study was purposive sampling. In this study, the Structural Equation Modeling-Partial Least Square (SEM-PLS) method was used to analyze the data as a whole with SmartPLS 3.0 software. The results of this study indicate that the Prospector Business Strategy has a significant effect on School Performance, and the Accounting Information System has no significant effect for not being able to moderate the Prospector's Business Strategy on School Performance]]>
<![CDATA[PENINGKATAN KOMPETENSI EDU-MARKETING TIM PENERIMAAN PESERTA DIDIK BARU (PPDB) PADA SEKOLAH DI MAJELIS DIKDASMEN PNF CABANG MUHAMMADIYAH GRESIK ]]>
<![CDATA[Sukaris Sukaris]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Heru Baskoro]]>
<![CDATA[ DedikasiMU : Journal of Community Service Vol 6 No 2 (2024): DedikasiMU Juni 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/dedikasimu.v6i2.7993
<![CDATA[Saat ini lembaga pendidikan tingkat dasar dan menengah pada sekolah swasta dihadapkan pada situasi perolehan penerimaan siswa baru yang kurang menggembirakan terutama pada wilayah yang masuk zonasi, walaupun tidak sedikit juga yang sukses penerimaan siswa barunya. Namun demikian sekolah- sekolah swasta harus tetap berusaha untuk mencapai target yang direncanakan. Untuk itu diperlukan upaya peningkatan kemampuan atau kompetensi tim pemasarnya agar lebih dapat mampu meingkatkan perolehan siswa disetiap tahun ajaran barunya. Permasalahan utama yang ada pada tim pemasaran sekolah biasanya adalah kemampuan komunikasi dan strategi pemasaran yang kurang di perbarui disetiap waktunya dan juga evaluasi atas capaian kegiatan yang direncanakan kurang mendapat perhatian.Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan metode didkusi terbatas dan seminar dalam kelas yang bersifat interaktif dengan disupervisi tenaga ahli yang berpengalaman dan kompeten. Hasil kegiatan menunjukkan bahwa para peserta dari mitra telah dapat memahami materi yang diberikan terkait dengan komunikasi pemasaran dan strategi pemasaran secara umum khususnya untuk pemasaran sekolah (edu-marketing), langkah-langkah telah diuraikan dengan jelas dan dapat diimplementasikan untuk meningkatkan penjualan (perolehan calon siswa baru). Dalam kegiatan ini juga telah dapat diterima bagaimana strategi pemasaran yang dimulai dari input sampai dengan input dalam bentuk prestasi.]]>
<![CDATA[Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi ]]>
<![CDATA[Elsa Septiana]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10771
<![CDATA[Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative methods with purposive sampling techniques to evaluate the population of accounting students in Gresik Regency and data collection was carried out through distributing online questionnaires using a Likert scale and tested using SEM PLS MGA techniques. From going through various test processes, the results showed that Gender managed to moderate the Accountant Professional Code of Ethics strongly on the Ethical Perceptions of Accountant Students. And the Accounting Professional Code of Ethics and Idealism have a positive effect on the Ethical Perceptions of Accounting Students. However, Gender did not succeed in moderating Idealism on the Ethical Perceptions of Accounting Students.]]>
<![CDATA[Faktor Fundamental, Non Fundamental, Kinerja Perusahaan dan Good Corporate Governance sebagai Variabel Intervening ]]>
<![CDATA[Sherly Qurrota A'ini]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 12 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i12.p09
<![CDATA[The phenomenon of fluctuating stock prices causes company performance to fluctuate, this is an interesting issue to research. The aim of this research is to identify fundamental and non-fundamental factors that influence company performance with Good Corporate Governance (GCG) as an intervening variable. The research population of basic & chemical industrial companies in 2019-2022, the sample that complied with the purposive sampling technique was 74 companies with 296 observational data processed using PLS to analyze the data. The results of the research analysis and discussion findings show that fundamental factors have a negative influence on Good Corporate Governance , fundamental factors have a negative effect on company performance, and Good Corporate Governance has an effect on company performance. Keywords: Company Performance; Fundamental Factors; Non-Fundamental Factors; GCG]]>
<![CDATA[THE EFFECT OF UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (CASE STUDY ON STATE-OWNED COMPANIES IN EAST JAVA) ]]>
<![CDATA[Muhammad Hamas Albarra]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v8i1.14089
<![CDATA[This study aims to analyze the effect of Accounting Information Systems (AIS) and Internal Control (PI) on company performance, with a case study of BUMN Companies in East Java. The research uses a descriptive quantitative approach with primary data obtained through questionnaires and interviews. The data were analyzed using multiple linear regression, as well as classical assumption tests to ensure the validity and reliability of the model. The results showed that AIS has a positive and significant effect on company performance, as evidenced by a significance value of 0.035 (<0.05). AIS supports operational efficiency, reporting accuracy, and strategic decision making, thus contributing directly to performance improvement. In contrast, PI has no significant effect on company performance, with a significance value of 0.952 (>0.05). This indicates that the effectiveness of internal control may be limited by other variables that are more dominant, or the implementation is not yet optimal.]]>
<![CDATA[Dampak Modal Intelektual dan Remunerasi Terhadap Kinerja Perusahaan dengan Kinerja Karyawan Sebagai Variabel Mediasi ]]>
<![CDATA[Maulidya Dwi Mayreta]]>;
<![CDATA[Suwandi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i5.8097
<![CDATA[This study investigates the relationship between intellectual capital and salary and corporate performance using employee performance as a mediating variable. The study's subjects are employees of start-up companies in Indonesia, who are emblematic of the dynamics and challenges of the modern workplace. This study uses a quantitative technique and an explanatory research design. This approach was chosen because it explains the causal relationship between independent variables (intellectual capital and compensation), mediating variables (employee performance), and dependent variables (business performance) using quantitative data that has undergone statistical processing. The research population consists of workers from Indonesian start-up companies. Purposive sampling is used in the sample determination process, and 100 respondents will be used as the research sample for this study. The results show that in order to close the gap between pay, intellectual capital, and corporate performance, employee performance is essential. As a result, it is advised that companies concentrate more on controlling their intellectual property by improving employee skills and abilities and establishing a system of fair and competitive pay.]]>
