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All Journal AKUNTABILITAS E-Jurnal Akuntansi Universitas Udayana AKRUAL: Jurnal Akuntansi Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) Economics and Digital Business Review Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) DedikasiMU: Journal of Community Service Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing
Suwandi, S.
Akuntansi, Universitas Muhammadiyah Gresik
Religion 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 Government Governance Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Nabila Fitriana; Suwandi Suwandi
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.773

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good government governance dan moralitas individu terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana desa pada Kantor Kepala Desa se-Kecamatan Plumpang sebanyak 18 Kantor Kepala Desa. Jenis penelitian ini adalah penelitian kuantitatif dengan penyebaran kuesioner melalui google form. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling, yaitu memilih sampel sesuai dengan kriteria yang sudah ditentukan. Sampel yang digunakan dalam penelitian ini sebanyak 72 Aparatur Desa yang menjabat sebagai Kepala Desa, Bendahara Desa, Sekretaris Desa, dan Kasi Pemerintahan yang masa kerjanya minimal satu tahun. Teknik analisis data menggunakan analisis jalur (path) PLS Regression (Partial Last Square) dengan menggunakan software SmartPLS 3.0. Hasil penelitian menunjukkan good government governance dan moralitas individu berpengaruh posistif terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana desa.
PENDAMPINGAN AKUNTANSI DAN PAJAK AMAL USAHA MUHAMMADIYAH (AUM) SE – KABUPATEN BOJONEGORO Tumirin Tumirin; Abdullah Mujaddid; Anwar Hariyono; Suwandi Suwandi
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4960

Abstract

The purpose of community service is to conduct training and assist in the preparation and preparation of financial and taxation reports at the Amal Usaha Muhammadiyah (AUM) throughout Bojonegoro Regency. The method of implementing the activity is to conduct training and face-to-face meetings by presenting presenters. The activity will be held on 31 October 2019. The training results show that there are still many institutions that have not prepared financial reports in accordance with generally accepted accounting standards. Most still use cash statements only. Financial personnel still need further assistance. Most tax reports have not yet been made and reported.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Moderating Ayu Khodijah Ida Kusuma; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4244

Abstract

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.
Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Yenni Putri Rahmawati; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4232

Abstract

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.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Financial Distress Pingkan Septa Aulia; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5666

Abstract

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.
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Windi Lestari; Suwandi Suwandi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.72

Abstract

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
PENGARUH STRATEGI BISNIS PROSPECTOR TERHADAP KINERJA SEKOLAH DENGAN PERAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERATING Nadia Birru Salma; Suwandi Suwandi
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 2 (2023): Bussman Journal | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i2.179

Abstract

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
Faktor Fundamental, Non Fundamental, Kinerja Perusahaan dan Good Corporate Governance sebagai Variabel Intervening Sherly Qurrota A'ini; Suwandi Suwandi
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p09

Abstract

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
Co-Authors Abdullah Mujaddid Abdurahman Faris Ambarwati Eka Lestari Andi Rahmad Rahim Anwar Hariyono Ardiyanto Ardiyanto Ayu Khodijah Ida Kusuma Bambang Tjahjadi Dyah Aprillya Pratiwi Ernawati Ernawati Fahmi Achmad Faisal Mu'minatus Sholichah Nabila Fitriana Nadia Birru Salma Nyimas Wardatul Afiqoh Pingkan Septa Aulia Serlyna Rahim Sherly Qurrota A'ini Sukaris Suwarno Suwarno Tumirin Windi Lestari Yenni Putri Rahmawati Yuli Fitiasari