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Jurnal Pengabdian Masyarakat, Feb 10, 2024
The foreign trade or export sector has a significant impact on Indonesia's economic growth, espec... more The foreign trade or export sector has a significant impact on Indonesia's economic growth, especially East Java. One of the regencies that is considered to have contributed to increasing exports is Sidoarjo Regency with quite large potential for Gracilaria products. Based on the main issues and opportunities of Sidoarjo district, the research team focused on economic empowerment which was actualized through the Entrepreneurial Village action in the PPK Ormawa program. Based on the issues discovered by the people of Kupang Village, Jabon District, the PPK Ormawa UKM Penalaran team created various innovations in processed food products. The food products have high quality, high marketability, and compete on the market. The products are healthy noodles and meatballs. This has been realized through the "Grapovition" program hence the community is able to make processed seaweed products. Training was also provided in making attractive packaging and digital marketing or "Gracimarket". In addition, the community is also trained to sell and market the products at large local exhibitions directly, through the Marketing by Booth "Marboth" program. Lastly, the "Si Ruru" program is also provided to expand sales of seaweed and processed seaweed products. The innovation programs of community service and empowerment activities carried out in Kupang Village, Jabon Sidoarjo District aims to achieve and realize SDGs points 8, 9, 10 and 17. The PPK Ormawa team measures the program's sustainability at 95% from the benchmark of having a business house to produce processed red seaweed ABSTRAK Sektor perdagangan luar negeri atau ekspor memberikan dampak signifikan pada pertumbuhan ekonomi Indonesia khususnya Jawa Timur. Salah satu Kabupaten yang dianggap memberikan
Studies in systems, decision and control, 2024
The present study examined the influence of company characteristics on the timing of internet-bas... more The present study examined the influence of company characteristics on the timing of internet-based financial reporting. The dataset utilized in this inquiry consisted of 850 manufacturing firms that were listed on the Indonesian Stock Exchange (IDX) between the years 2013 and 2020. The study utilized logistic regression analysis to determine the impact of leverage on the timeliness of online financial reporting, and it was shown that leverage has a substantial influence on this aspect. In contrast, the variables of company size, profitability, and liquidity did not exhibit a statistically significant link with reporting timeliness. This observation underscores the intricate nature of the variables in the digital era. Furthermore, it was shown that the existence of creditors serves as a driving force for companies to accelerate their adoption of internet-based financial reporting. This highlights the significance of creditor supervision in bolstering corporate responsibility and promoting financial openness in the era of digitalization.
Opción: Revista de Ciencias Humanas y Sociales, 2020
This study aims to describe and critically examine and compare the influence of audit paradigm an... more This study aims to describe and critically examine and compare the influence of audit paradigm and obedience pressure on perceived audit judgment between novice and experienced auditors via questionnaires distributed to two groups which consist of accounting students that already took auditing course and internal auditors from several public universities in east java, Indonesia. The empirical results find that there is a significant difference in perceived audit judgment between novice and experienced auditors. In conclusion, ethics education should be a long term learning process throughout an auditor's professional life to promote appropriate fairness or moral judgments.
This study aims to empirically analyse the impact of performance-based budgeting on control effec... more This study aims to empirically analyse the impact of performance-based budgeting on control effectiveness, including the financial control effectiveness and the performance control effectiveness at Airlangga University. The study’s sample included the Dean and Vice Dean of financial affairs at Airlangga University. The method of data collection was purposive sampling through the distribution of questionnaires. The research variables were performance-based budgeting, financial control effectiveness, and performance control effectiveness. Hypothesis testing was carried out using regression analysis. The results of statistical tests show that performance-based budgeting had a positive and significant influence on financial control effectiveness, while performance-based budgeting had no significant effect on performance control effectiveness. These study findings indicate that the management of Airlangga University needs to prepare standard operating procedures to improve the implementa...
Indonesian Journal of Law and Economics Review, 2020
One of the benefits of e-procurement implementation in reducing corruption in public procurement ... more One of the benefits of e-procurement implementation in reducing corruption in public procurement process, to create good governance. Factors that affect corruption in public procurement process are monopoly power, asymmetric information, and lack of transparency and accountability. This study aims to determine. This research is expected to provide an overview of the potential and benefit of e-procurement in reducing corruption, increasing awareness towards the risk of fraud in public procurement, and provide a contribution to create good governance. The object in this study is the state university in Surabaya. A questionnaire is used to collecting the data, with total respondents are 70 officials. The result from this study shows that independent variable such as monopoly power, information asymmetric, transparency, and accountability have a significant effect on the intention to adopt e-procurement. Support from officials has a significant impact on the adoption of e-procurement.
Jurnal Akuntansi Multiparadigma, 2013
The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this resear... more The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/ documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence non-halal funds contrary to Sharia must be removed. abstrak: Penerapan PSak no.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi kasus dan studi banding literatur/dokumentasi antara laporan keuangan BAZNAS dan laporan keuangan Yayasan Yatim Mandiri. Temuan menunjukkan bahwa ada ketidakpatuhan pengungkapan dengan PSAK No.109. Terdapat pula beberapa masalah wakaf yang belum diakomodasi oleh PSAK No.109, yang akhirnya mempengaruhi pengungkapan LAZ. Keberadaan non-halal dana bertentangan dengan syariah harus dihilangkan.
SSRN Electronic Journal, 2008
<b>Indonesian Abstract:</b> Database adalah sistem yang memproses input dalam bentuk ... more <b>Indonesian Abstract:</b> Database adalah sistem yang memproses input dalam bentuk data menjadi output dalam bentuk informasi yang diinginkan. Untuk mendapatkan database yang andal, perlu memperhatikan hal-hal seperti keamanan data, kualitas data, kemudahan akses, kemudahan pemrosesan data, dan kemungkinan pengembangan basis data. Penggunaan dan penggunaan teknologi informasi (TI) dalam industri keuangan telah merambah dalam semua aspek dan telah mampu mengubah tatanan sistem keuangan modern. Melalui kemampuannya, TI telah terbukti mengurangi biaya, menciptakan proses kerja yang lebih cepat dan lebih efisien, dan menawarkan tingkat fleksibilitas yang tinggi. Didukung oleh perkembangan transaksi keuangan yang saat ini semua elektronik dan non-fisik. IT semakin menjadi salah satu perangkat yang paling disukai untuk digunakan dalam industri keuangan, terutama dalam pelaporan laporan keuangan sambil menyederhanakan analisisnya. Salah satu contoh sistem pelaporan yang dapat dianalisis relatif cepat adalah sistem TI berdasarkan Adaptive Standard-Based. Sistemnya adalah XBRL (Bahasa Pelaporan Bisnis yang Efisien). Laporan keuangan yang diterbitkan dalam format XBRL akan memfasilitasi pihak internal dan eksternal dalam melakukan analisis laporan. Dengan format ini, siapa saja yang membutuhkan data dapat dengan mudah mendapatkannya dan melakukan analisis tanpa harus khawatir kehilangan data dan konsistensi informasi. <br><br><b>English Abstract:</b> A database is a system that processes input in the form of data into output in the form of desired information. To get a reliable database, you need to pay attention to things like data security, data quality, ease of access, ease of data processing, and the possibility of developing the database. The use and use of information technology (IT) in the financial industry has penetrated in all aspects and has been able to change the order of the modern financial system. Through its capabilities, IT has proven to reduce costs, create a faster and more efficient work process, and offers a high level of flexibility. Supported by the development of financial transactions that are currently all electronic and non-physical (dematerialized), IT is increasingly becoming one of the most favored devices to be used in the financial industry, especially in reporting financial statements while simplifying its analysis. One example of a reporting system that can be analyzed relatively quickly is an IT system based on Adaptive Standard-Based. The system is XBRL (eXtensible Business Reporting Language). Financial reports published in the XBRL format will facilitate internal and external parties in carrying out report analysis. With this format, anyone who needs data can easily get it and do the analysis without having to worry about losing data and information consistency.
Opción: Revista de Ciencias Humanas y Sociales, 2020
The Indonesian Journal of Accounting Research, 2017
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi... more Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi, komitmen profesional dan religiusitas terhadap penilaian etika auditor. Penelitian dilakukan dengan menggunakan model distribusi kuesioner yang diterapkan pada semua auditor yang bekerja di Kantor Akuntan Publik (HOOD) di Surabaya. Sampel dalam penelitian ini adalah 86 auditor dari 18 Kantor Akuntan Publik. Pengujian hipotesis sedang dilakukan menggunakan PLS. Studi ini menemukan bahwa budaya organisasi berpengaruh positif terhadap penilaian etis auditor tetapi pengambilan wajah. Meskipun komitmen profesional Auditor dan tingkat religiusitas auditor berpengaruh positif signifikan terhadap penilaian etis auditor
Asian Journal of Accounting Research
Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s ... more Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. Design/methodology/approach Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial). Findings The results showed that partially variables of the audit committee ...
Financial report is a tool for business entity to deliver information to stakeholders. The differ... more Financial report is a tool for business entity to deliver information to stakeholders. The difference of user’s interests causes that the financial report needs to be audited by the independent auditor, to make sure fairness and conform with accounting standard. The cooperatives managers must conduct the rule stated in accounting standard. Thus, that the Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize the implementation of cooperative accounting standard. The objective of the research is to analyze the quality of implementation accounting standard and the adherence to existing rule and regulation. The samples of the research are accounting and finance manager cooperative offices in East Java, Indonesia. The hypothesis tested by ordinary least square with the degree of significant at 0.05. The research found that the Accountability Influence and Technical Difficulty affect significantly to implementation of cooperative accounting standard. Howeve...
Jurnal Pengabdian Masyarakat, Feb 10, 2024
The foreign trade or export sector has a significant impact on Indonesia's economic growth, espec... more The foreign trade or export sector has a significant impact on Indonesia's economic growth, especially East Java. One of the regencies that is considered to have contributed to increasing exports is Sidoarjo Regency with quite large potential for Gracilaria products. Based on the main issues and opportunities of Sidoarjo district, the research team focused on economic empowerment which was actualized through the Entrepreneurial Village action in the PPK Ormawa program. Based on the issues discovered by the people of Kupang Village, Jabon District, the PPK Ormawa UKM Penalaran team created various innovations in processed food products. The food products have high quality, high marketability, and compete on the market. The products are healthy noodles and meatballs. This has been realized through the "Grapovition" program hence the community is able to make processed seaweed products. Training was also provided in making attractive packaging and digital marketing or "Gracimarket". In addition, the community is also trained to sell and market the products at large local exhibitions directly, through the Marketing by Booth "Marboth" program. Lastly, the "Si Ruru" program is also provided to expand sales of seaweed and processed seaweed products. The innovation programs of community service and empowerment activities carried out in Kupang Village, Jabon Sidoarjo District aims to achieve and realize SDGs points 8, 9, 10 and 17. The PPK Ormawa team measures the program's sustainability at 95% from the benchmark of having a business house to produce processed red seaweed ABSTRAK Sektor perdagangan luar negeri atau ekspor memberikan dampak signifikan pada pertumbuhan ekonomi Indonesia khususnya Jawa Timur. Salah satu Kabupaten yang dianggap memberikan
Studies in systems, decision and control, 2024
The present study examined the influence of company characteristics on the timing of internet-bas... more The present study examined the influence of company characteristics on the timing of internet-based financial reporting. The dataset utilized in this inquiry consisted of 850 manufacturing firms that were listed on the Indonesian Stock Exchange (IDX) between the years 2013 and 2020. The study utilized logistic regression analysis to determine the impact of leverage on the timeliness of online financial reporting, and it was shown that leverage has a substantial influence on this aspect. In contrast, the variables of company size, profitability, and liquidity did not exhibit a statistically significant link with reporting timeliness. This observation underscores the intricate nature of the variables in the digital era. Furthermore, it was shown that the existence of creditors serves as a driving force for companies to accelerate their adoption of internet-based financial reporting. This highlights the significance of creditor supervision in bolstering corporate responsibility and promoting financial openness in the era of digitalization.
Opción: Revista de Ciencias Humanas y Sociales, 2020
This study aims to describe and critically examine and compare the influence of audit paradigm an... more This study aims to describe and critically examine and compare the influence of audit paradigm and obedience pressure on perceived audit judgment between novice and experienced auditors via questionnaires distributed to two groups which consist of accounting students that already took auditing course and internal auditors from several public universities in east java, Indonesia. The empirical results find that there is a significant difference in perceived audit judgment between novice and experienced auditors. In conclusion, ethics education should be a long term learning process throughout an auditor's professional life to promote appropriate fairness or moral judgments.
This study aims to empirically analyse the impact of performance-based budgeting on control effec... more This study aims to empirically analyse the impact of performance-based budgeting on control effectiveness, including the financial control effectiveness and the performance control effectiveness at Airlangga University. The study’s sample included the Dean and Vice Dean of financial affairs at Airlangga University. The method of data collection was purposive sampling through the distribution of questionnaires. The research variables were performance-based budgeting, financial control effectiveness, and performance control effectiveness. Hypothesis testing was carried out using regression analysis. The results of statistical tests show that performance-based budgeting had a positive and significant influence on financial control effectiveness, while performance-based budgeting had no significant effect on performance control effectiveness. These study findings indicate that the management of Airlangga University needs to prepare standard operating procedures to improve the implementa...
Indonesian Journal of Law and Economics Review, 2020
One of the benefits of e-procurement implementation in reducing corruption in public procurement ... more One of the benefits of e-procurement implementation in reducing corruption in public procurement process, to create good governance. Factors that affect corruption in public procurement process are monopoly power, asymmetric information, and lack of transparency and accountability. This study aims to determine. This research is expected to provide an overview of the potential and benefit of e-procurement in reducing corruption, increasing awareness towards the risk of fraud in public procurement, and provide a contribution to create good governance. The object in this study is the state university in Surabaya. A questionnaire is used to collecting the data, with total respondents are 70 officials. The result from this study shows that independent variable such as monopoly power, information asymmetric, transparency, and accountability have a significant effect on the intention to adopt e-procurement. Support from officials has a significant impact on the adoption of e-procurement.
Jurnal Akuntansi Multiparadigma, 2013
The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this resear... more The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/ documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence non-halal funds contrary to Sharia must be removed. abstrak: Penerapan PSak no.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi kasus dan studi banding literatur/dokumentasi antara laporan keuangan BAZNAS dan laporan keuangan Yayasan Yatim Mandiri. Temuan menunjukkan bahwa ada ketidakpatuhan pengungkapan dengan PSAK No.109. Terdapat pula beberapa masalah wakaf yang belum diakomodasi oleh PSAK No.109, yang akhirnya mempengaruhi pengungkapan LAZ. Keberadaan non-halal dana bertentangan dengan syariah harus dihilangkan.
SSRN Electronic Journal, 2008
<b>Indonesian Abstract:</b> Database adalah sistem yang memproses input dalam bentuk ... more <b>Indonesian Abstract:</b> Database adalah sistem yang memproses input dalam bentuk data menjadi output dalam bentuk informasi yang diinginkan. Untuk mendapatkan database yang andal, perlu memperhatikan hal-hal seperti keamanan data, kualitas data, kemudahan akses, kemudahan pemrosesan data, dan kemungkinan pengembangan basis data. Penggunaan dan penggunaan teknologi informasi (TI) dalam industri keuangan telah merambah dalam semua aspek dan telah mampu mengubah tatanan sistem keuangan modern. Melalui kemampuannya, TI telah terbukti mengurangi biaya, menciptakan proses kerja yang lebih cepat dan lebih efisien, dan menawarkan tingkat fleksibilitas yang tinggi. Didukung oleh perkembangan transaksi keuangan yang saat ini semua elektronik dan non-fisik. IT semakin menjadi salah satu perangkat yang paling disukai untuk digunakan dalam industri keuangan, terutama dalam pelaporan laporan keuangan sambil menyederhanakan analisisnya. Salah satu contoh sistem pelaporan yang dapat dianalisis relatif cepat adalah sistem TI berdasarkan Adaptive Standard-Based. Sistemnya adalah XBRL (Bahasa Pelaporan Bisnis yang Efisien). Laporan keuangan yang diterbitkan dalam format XBRL akan memfasilitasi pihak internal dan eksternal dalam melakukan analisis laporan. Dengan format ini, siapa saja yang membutuhkan data dapat dengan mudah mendapatkannya dan melakukan analisis tanpa harus khawatir kehilangan data dan konsistensi informasi. <br><br><b>English Abstract:</b> A database is a system that processes input in the form of data into output in the form of desired information. To get a reliable database, you need to pay attention to things like data security, data quality, ease of access, ease of data processing, and the possibility of developing the database. The use and use of information technology (IT) in the financial industry has penetrated in all aspects and has been able to change the order of the modern financial system. Through its capabilities, IT has proven to reduce costs, create a faster and more efficient work process, and offers a high level of flexibility. Supported by the development of financial transactions that are currently all electronic and non-physical (dematerialized), IT is increasingly becoming one of the most favored devices to be used in the financial industry, especially in reporting financial statements while simplifying its analysis. One example of a reporting system that can be analyzed relatively quickly is an IT system based on Adaptive Standard-Based. The system is XBRL (eXtensible Business Reporting Language). Financial reports published in the XBRL format will facilitate internal and external parties in carrying out report analysis. With this format, anyone who needs data can easily get it and do the analysis without having to worry about losing data and information consistency.
Opción: Revista de Ciencias Humanas y Sociales, 2020
The Indonesian Journal of Accounting Research, 2017
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi... more Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi, komitmen profesional dan religiusitas terhadap penilaian etika auditor. Penelitian dilakukan dengan menggunakan model distribusi kuesioner yang diterapkan pada semua auditor yang bekerja di Kantor Akuntan Publik (HOOD) di Surabaya. Sampel dalam penelitian ini adalah 86 auditor dari 18 Kantor Akuntan Publik. Pengujian hipotesis sedang dilakukan menggunakan PLS. Studi ini menemukan bahwa budaya organisasi berpengaruh positif terhadap penilaian etis auditor tetapi pengambilan wajah. Meskipun komitmen profesional Auditor dan tingkat religiusitas auditor berpengaruh positif signifikan terhadap penilaian etis auditor
Asian Journal of Accounting Research
Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s ... more Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. Design/methodology/approach Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial). Findings The results showed that partially variables of the audit committee ...
Financial report is a tool for business entity to deliver information to stakeholders. The differ... more Financial report is a tool for business entity to deliver information to stakeholders. The difference of user’s interests causes that the financial report needs to be audited by the independent auditor, to make sure fairness and conform with accounting standard. The cooperatives managers must conduct the rule stated in accounting standard. Thus, that the Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize the implementation of cooperative accounting standard. The objective of the research is to analyze the quality of implementation accounting standard and the adherence to existing rule and regulation. The samples of the research are accounting and finance manager cooperative offices in East Java, Indonesia. The hypothesis tested by ordinary least square with the degree of significant at 0.05. The research found that the Accountability Influence and Technical Difficulty affect significantly to implementation of cooperative accounting standard. Howeve...