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All Journal AKUNTABILITAS AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) Economics and Digital Business Review Ilomata International Journal of Management Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) DedikasiMU: Journal of Community Service International Journal of Management Science and Information Technology (IJMSIT) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Journal of Culture Accounting and Auditing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Dan Manajemen INCOME : Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI Journal of Golden Generation Economic Jurnal Simki Economic Proceeding UMSurabaya
Suwandi, S.
Akuntansi, Universitas Muhammadiyah Gresik
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: PERAN MODERASI CORPORATE SOSIAL RESPONSIBILITY Aslihatin Nisa; Suwandi Suwandi
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This study examines the effect of good corporate governance on firm value with corporate social responsibility as a moderating variable. The population used in this study are companies classified in the 2017-2020 LQ45 index. The sample of this study amounted to 180 pieces selected based on the purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete annual financial statements of the company. The results of this study indicate that institutional ownership affects firm value. Meanwhile, Managerial Ownership, Independent Commissioner and Audit Committee do not influence Company Value. And for the moderating variable Corporate Responsibility equally cannot moderate the relationship between Managerial Ownership, Ownership, Institutional, Independent Commissioner and Audit Committee on Company Value.Keywords: Managerial ownership; Institutional Ownership; Independent Commissioner; Audit Committee; Corporate social responsibility
PENGARUH KOMPONEN ARUS KAS DAN INFORMASI LABA TERHADAP RETURN SAHAM Cindy Zuristiana Dwi Sastia; Suwandi Suwandi
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This study aims to examine the effect of cash flow components and earnings information on stock returns. The population used is LQ45 companies listed on the IDX in 2017-2019. The sample of this research is 120 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual financial reports. The data analysis technique used multiple linear regression analysis. The results showed that the variables of accounting profit and operating cash flow had no effect on stock returns. Meanwhile, the variables of investment cash flow and financing cash flow have a significant effect on stock returns.Keywords:Accounting Profits; Operating Cash Flow; Investment Cash Flow; Funding Cash Flow; Stock Return 
ANALISIS RASIO KEUANGAN DAN NON KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS Inesya Epriliana; Suwandi Suwandi
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACTThis study aims to analyze the effect of financial and non-financial ratios to predict financial distress. The financial ratios used in this study include CAMEL: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), Operating Costs and Operating Income (BOPO) and Loan To Deposit Ratio (LDR). While non-financial used in this study include the exchange rate and inflation. Financial distress as the dependent variable can be measured using the Modified Altman Z-Score formula. The population used in this study are conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with 152 data. Determination of the sample is done by using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO) and Loan To Deposit Ratio (LDR) had a significant effect on financial distress. Meanwhile, Non-Performing Loans (NPL), Net Interest Margin (NIM), Return On Assets (ROA), exchange rates and inflation have no effect on financial distress.Keyword :  CAMEL; Financial Distress; Inflation; Exchange Rate ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan non keuangan untuk memprediksi financial distress. Rasio keuangan yang digunakan dalam penelitian ini meliputi CAMEL:Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), Biaya Operasional Dan Pendapatan Operasional (BOPO) dan Loan To Deposit Ratio (LDR). Sedangkan non keuangan yang digunakan dalam penelitian ini meliputi kurs dan inflasi. Financial distress sebagai variabel dependen yang dapat diukur menggunakan rumus Altman Z-Score Modifikasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020 sebanyak 152 data. Penentuan sampel dilakukan dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yakni analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Biaya Operasional Dan Pendapatan Operasional (BOPO) dan Loan To Deposit Ratio (LDR) berpengaruh signifikan terhadap financial distress. Sedangkan Non Perfoming Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), kurs dan inflasi tidak berpengaruh terhadap financial distres. Kata Kunci      : CAMEL; Financial Distress; Inflasi; Kurs
Collaboration of the 'Merah Putih' Village Cooperative Business Model and Public Kitchens in Supporting Local Food Security Sukaris Sukaris; Havy Wardana; Anik Nur Cholifah; Tomi Indarto; Suwandi Suwandi; Hernum Daya Wati; Suwarno Suwarno; Wiwik Widiyawati; Endah Mulyani
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6542

Abstract

Local food security is a strategic issue in sustainable development, especially amidst challenges in food distribution, unequal access, and increasing nutritional needs of the community. Strengthening community-based food systems has encouraged the emergence of the Merah Putih Village Cooperative (KDMP) as a village economic aggregator and the Free Nutritional Meal Program (MBG) through public kitchens as food providers for vulnerable groups. The collaboration between these two institutions is seen as capable of shortening the supply chain, increasing the absorption of local products, and strengthening the people's economy. Data were collected through in-depth interviews, observations, documentation studies, and focus group discussions, then analyzed using thematic analysis techniques to obtain a comprehensive contextual understanding. The research findings indicate that collaboration between KDMP and public kitchens has significant potential to build a more organized food distribution chain, provide a stable market for village products, and create economic opportunities for local communities. However, institutional fragmentation, technological limitations, varying procurement mechanisms, and the lack of quality standards remain key obstacles. This study concludes that collaborative business models can be an effective strategy for building an inclusive and resilient local food ecosystem if supported by strengthened governance, supply chain digitalization, and cross-sector partnerships. Theoretically, this research contributes to the development of collaborative governance and community-based business models by demonstrating that synergy between local organizations can increase food system resilience while expanding the role of cooperatives as community economic institutions. Consequently, local governments and program managers need to promote collaborative regulation, institutional capacity building, and investment in logistics infrastructure to ensure the sustainability of village-based food systems.
Penilaian Kinerja Kelembagaan Koperasi Desa Merah Putih berbasis Multi-Dimensi untuk Mewujudkan Tata Kelola Koperasi Modern Sukaris Sukaris; Suwandi Suwandi; Hernum Daya Wati; Suwarno Suwarno; Endah Mulyani
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1559

Abstract

This study aims to analyze the institutional performance of the Koperasi Desa Merah Putih (KDMP), identify factors influencing its performance, and formulate implications for institutional strengthening towards modern cooperative governance. The study uses a descriptive-evaluative approach. Data were collected through a multi-dimensional survey of six institutional aspects supplemented by in-depth interviews, observations, and documentation studies, then analyzed descriptively using quantitative and thematic qualitative methods. The results indicate that KDMP has a strong formal institutional foundation, including legality, organizational structure, and standard operating procedures. However, weaknesses remain in the aspects of services, infrastructure, human resource capacity, and economic impact on members. The novelty of this study lies in the multi-dimensional approach to institutional performance assessment integrated with the principles of modern cooperative governance. Theoretically, this study shows that formal institutional readiness is not necessarily directly proportional to the operational performance and economic impact of the cooperative.
The Merah Putih Village Cooperative-Based People's Economic Model: Institutional Strategy and Regional Policy for Sustainable Village Development Anik Nur Kholifah; Tomi Indarto; Nilam Enggarsasi Setyoningrum; Sukaris; Suwandi; Wiwik Widiyawati
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2197

Abstract

Introduction: Strengthening the people’s economy is a key strategy in sustainable village development to reduce regional disparities and improve community welfare. The Merah Putih Village Cooperative (KDMP) serves as an institutional instrument to mobilize local economic potential through participation and independence. However, uneven institutional capacity, varying policy support, and limited integration with the local economy hinder its effectiveness. This study examines how institutional strategies and regional policies can optimize the role of village cooperatives. This study contributes by identifying a governance mechanism linking policy orchestration, capacity building, and ecosystem integration, and by proposing a replicable people-centered collaborative governance model that specifies actor roles, coordination mechanisms, and policy leverage points in the KDMP context. Methods: The study uses a qualitative descriptive-explanatory approach based on data from ten informants from five KDMPs and five local village government stakeholders. Data were collected through in-depth interviews, observations, documentation, and supporting questionnaires, and analyzed using thematic analysis to identify recurring institutional and policy patterns. Results: The findings indicate that although KDMPs have formal institutional structures, their effectiveness depends on managerial capacity, policy coordination, and integration within local economic networks. Novelty: These results suggest that strengthening cooperative performance requires not only improved governance but also alignment with the broader economic ecosystem. Contribution: This study offers theoretical insights into enhancing collaborative governance and practical guidance through measurable policy and institutional interventions.
THE EFFECT OF ACCOUNTS RECEIVABLE TURNOVER ON FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES Selvia Dias Devitamalla; Suwandi Suwandi
Income Vol 7 No 2 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i2.648

Abstract

With GCG as a moderating variable, this study examines the relationship between accounts receivable turnover and the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used for the 2022–2025 period, utilizing secondary data sourced from the companies’ annual reports and financial statements. A total of 108 observations were obtained through purposive sampling to test the relationship between accounts receivable turnover and performance. Data processing was conducted using SmartPLS 4.1.1 via the SEM-PLS approach, with stages including evaluation of the outer model, inner model, hypothesis testing, and GCG moderation analysis. Based on empirical findings, financial performance—proxied by ROA—is positively and significantly influenced by accounts receivable turnover. Meanwhile, the implementation of GCG through the board of directors, the audit committee, and independent commissioners tends to improve financial performance, but this effect has not yet reached a statistically significant level. The role of GCG also strengthens the influence of accounts receivable turnover on financial performance. The effectiveness of accounts receivable management can be supported through corporate governance, although its direct impact on profitability has not yet been optimally reflected in the company’s performance outcomes.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Firda maulidiya syafa’ah; Suwandi
Jurnal Akuntansi Dan Manajemen Vol 37 No 2 (2026): JAM Vol 37 No 2 Agustus 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i2.180

Abstract

This research investigates how the Accounting lnformation System (AIS) and Accounting Knowledge influence Financial Statement Quality, incorporating Internal Control as a moderating variable, within limited liability companies (PT) in the service sector across Gresik Regency. The study draws on the Technology Acceptance Model (TAM), which posits that technology adoption enhances work efficiency and the quality of generated information. Data were gathered from 79 respondents through questionnaires and anaIyzed using Partial Least Squares (PLS). Findings reveal that both AIS and Accounting Understanding exert a positive, significant influence on FinanciaI Statement Quality. lnternal Control moderates the relationship between AIS and FinanciaI Statement Quality, classified as a Pure Moderator, though it weakens this relationship. Conversely, Internal Control does not moderate the link between Accounting Understanding and Financial Statement Quality, categorized as a Homologous Moderator. Limitations include a small respondent sample, brief data collection period, and uneven questionnaire distribution among Gresik service companies.
Analisis Pengaruh Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi Terhadap Kinerja UMKM Dengan Memediasi Pengendalian Internal Emilia Dian Suryani; Suwandi
Journal of Golden Generation Economic Vol. 2 No. 2 (2026): Agustus : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v2i2.1087

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Informasi Akuntansi (SIA) dan Pemanfaatan Teknologi Informasi terhadap Kinerja UMKM dengan Pengendalian Internal sebagai variabel mediasi pada UMKM sektor kuliner di Kabupaten Gresik. Kebaruan (novelty) penelitian ini terletak pada pengujian Pengendalian Internal sebagai variabel mediasi dalam hubungan antara Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kinerja UMKM pada sektor kuliner di Kabupaten Gresik, mengingat hasil penelitian terdahulu masih menunjukkan temuan yang tidak konsisten. Data diperoleh dari 84 responden melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kinerja UMKM serta berpengaruh positif dan signifikan terhadap Pengendalian Internal. Pemanfaatan Teknologi Informasi juga berpengaruh positif dan signifikan terhadap Kinerja UMKM serta Pengendalian Internal. Sementara itu, Pengendalian Internal tidak berpengaruh signifikan terhadap Kinerja UMKM dan tidak mampu memediasi pengaruh sistem informasi akuntansi maupun pemanfaatan teknologi informasi terhadap kinerja usaha. Penelitian ini memiliki keterbatasan karena hanya dilakukan pada UMKM sektor kuliner di Kabupaten Gresik sehingga hasil penelitian belum tentu dapat digeneralisasikan pada UMKM di sektor usaha maupun wilayah lainnya. Selain itu, penelitian dilaksanakan dalam waktu yang relatif terbatas.
Co-Authors Abdurahman Faris Ambarwati Eka Lestari Andi Rahmad Rahim Anik Nur Cholifah Anik Nur Kholifah Ardiyanto Ardiyanto Aslihatin Nisa Ayu Khodijah Ida Kusuma Bambang Tjahjadi Cindy Zuristiana Dwi Sastia Dyah Aprillya Pratiwi Elsa Septiana Emilia Dian Suryani Endah Mulyani Ernawati Ernawati Fahmi Achmad Faisal Firda maulidiya syafa’ah Havy Wardana Hernum Daya Wati Heru Baskoro Inesya Epriliana Maulidya Dwi Mayreta Mu'minatus Sholichah Muhammad Hamas Albarra Nabila Fitriana Nadia Birru Salma Nilam Enggarsasi Setyoningrum Nyimas Wardatul Afiqoh Pingkan Septa Aulia Selvia Dias Devitamalla Sherly Qurrota A'ini Sukaris Suwarno Suwarno Tomi Indarto Windi Lestari Wiwik Widiyawati Yenni Putri Rahmawati Yuli Fitiasari