Department of Accounting

The Effect of Accounting Knowledge as a Moderating Variable on the Influence of Financial Technology, Mental Accounting, and Income Expectations on Entrepreneurial Interest (Empirical Study on Accounting Students of Universities in East Java) Efek Pengetahuan Akuntansi Sebagai Variabel Moderasi Pada Pengaruh Financial Technology, Mental Accounting, dan Ekspektasi Pendapatan Terhadap Minat Wirausaha (Studi Empiris Pada Mahasiswa Akuntansi Perguruan Tinggi Se-Jawa Timur)
Faradita Cahya Mardatilla, Sarwenda Biduri
- Accounting Knowledge
- Financial Technology
- Mental Accounting
- Income Expectations
- Entrepreneurial Interest
Downloads: 5 - Submitted 2025-05-15 - Posted 2025-05-16
Utilization of E-Commerce, Digital Literacy and Accounting Information Systems as Driving Factors in Decision Making for Entrepreneurship in Accounting Students Pemanfaatan E-Commerce, Literasi Digital dan Sistem Informasi Akuntansi sebagai Faktor Pendorong dalam Pengambilan Keputusan untuk Berwirausaha pada Mahasiswa Akuntansi
Evi Rusdianti, Hadiah Fitriyah
- E-Commerce
- Digital Literacy
- Accounting Information Systems
- Entrepreneurship
Downloads: 1 - Submitted 2025-05-15 - Posted 2025-05-16
The Effect of Financial Literacy And Business Experience on SME Performance with the Use of Accounting Information as an Intervening Variable Pengaruh Literasi Keuangan dan Pengalaman Usaha Terhadap Kinerja UKM Dengan Penggunaan Informasi Akuntansi sebagai Variabel Intervening
Adinda Satya Vidianti, Hadiah Fitriyah
- Financial Litercay
- Business Experience
- SME Performance
- Accounting Information
Downloads: 3 - Submitted 2025-05-15 - Posted 2025-05-16
Green Accounting, Good Corporate Governance, and Earnings Management on Financial Performance with Corporate Social Responsibility as a Moderating Variable Green Accounting, Good Corporate Governance, dan Manajemen Laba Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi
Nanda Silvia, Eny Maryanti
- Green Accounting
- Good Corporate Governance
- manajemen laba
- Kinerja Keuangan
- Corporate Social Responsibility
Downloads: 8 - Submitted 2025-05-15 - Posted 2025-05-16
Analysis of the Role of Village Officials in Improving Transparansi and Accountability of Village Fund Management as an Implementation of SDGs No.8 Analisis Peran Aparatur Desa dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Desa sebagai Implementasi SDGs No.8
Siti Fatikhatur Riskiyah, Sigit Hermawan
- Transparency
- Accountability
- Village Funds
- SDGs No.8
- Village Officials
Downloads: 7 - Submitted 2025-05-14 - Posted 2025-05-16
Detection of the Effect of Earnings Management Before Initial Public Offering on the Company's Financial Performance Deteksi Pengaruh Earnings Management Sebelum Initial Public Offering (IPO) Terhadap Kinerja Keuangan Perusahaan
Firda Maghfirotul Mu’iz, Wiwit Hariyanto
- Earning Management
- Initial Public Offering
- Companies Financial Performance
Downloads: 1 - Submitted 2025-05-14 - Posted 2025-05-16
The Influence of Employee Perceptions on the Whistleblowing System, Good Corporate Governance, and Implementation of Internal Audit in Fraud Prevention at PT Bank Tabungan Negara Sidoarjo Branch Office Pengaruh Persepsi Karyawan tentang Whistleblowing System, Good Corporate Governance, dan Pelaksanaan Audit Internal dalam Pencegahan Fraud pada PT Bank Tabungan Negara Kantor Cabang Sidoarjo
Ummi Habibah, Dina Dwi Oktavia Rini
- Whistleblowing System
- Good Corporate Governance
- implementation of internal audits
- fraud prevention
- banking
Downloads: 6 - Submitted 2025-05-15 - Posted 2025-05-15
Audit Commite Finansial Expertise, Ownership Institusional, Political Connection to Sustainability Reporting and Finansial Performance Keahlian Keuangan Komite Audit, Kepemilikan Institusional, Koneksi Politik terhadap Laporan keberlanjutan dan Kinerja Keuangan
Dia Damayanti, Eny Maryanti
- Audit Commite Financial Expertise
- Ownership Institutional
- Political Connection
- Sustainability Reporting
- Finansial Performance
Downloads: 5 - Submitted 2025-05-15 - Posted 2025-05-15
ESG Disclosure, Green Accounting, and Competitive Advantage to Financial Perfomance and Firm Valuation Pengungkapan ESG, Akuntansi Hijau, dan Keunggulan Bersaing Terhadap Kinerja Keuangan dan Nilai Perusahaan
Ade Annisa Dewi, Eny Maryanti
- ESG Disclosure
- Green accounting
- Competitive Advantage
- Financial Performance
- Firm Valuation
Downloads: 5 - Submitted 2025-05-15 - Posted 2025-05-15
Profitability, Financial Leverage, Cash Holding on Income Smoothing with Independent Board of Commissioners as Moderating Variable Profitabilitas, Financial Leverage, Cash Holding terhadap Perataan Laba dengan Dewan Komisaris Independen sebagai Variabel Moderasi
Shofia Fitri Marhamah, Wiwit Hariyanto
- Profitability
- Financial Leverage
- Cash Holding
- Income Smoothing
- Independent Board of Commissioners
Downloads: 16 - Submitted 2025-04-25 - Posted 2025-04-28
Gender Diversity in the Board of Directors on Company Performance: A Study on Islamic Bank in Indonesia Gender Diversity dalam Dewan Direksi Terhadap Kinerja Perusahaan: Studi pada Bank Syariah Indonesia
Reza Marcelina Elisya, Sarwenda Biduri
- Gender Diversity
- board of director
- firm performance
Downloads: 57 - Submitted 2025-04-17 - Posted 2025-04-17
The Influence of Sustainability Reports, Green Accounting, and Intellectual Capital on Company Value with Good Corporate Governance as a Moderating Variable Pengaruh Sustainability Report, Green Accounting, dan Intellectual Capital terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi
Utari Wahyu Ningsih, Eny Maryanti
- sustainability report
- green accounting
- intellectual capital
- company value
- good corporate governance
Downloads: 138 - Submitted 2025-04-15 - Posted 2025-04-16
The Effect of Media Exposure as a Moderating Variable in the Effect of Female Directors and Green Investment on Carbon Emissions Disclosure Efek Media Exposure sebagai Variabel Moderasi dalam Pengaruh Female Director dan Green Investment terhadap Pengungkapan Emisi Karbon
Innaki Mauliddiyah, Sarwenda Biduri
- Female Director
- green investment
- Carbon Emission Disclosure
- Media Exposure
Downloads: 35 - Submitted 2025-04-15 - Posted 2025-04-15
The Effect of Women on Boards as a Moderating Variable on the Effect of ESG Disclosure and Profitability on Firm Performance Efek Women on Boards sebagai Variabel Moderasi pada Pengaruh ESG Disclosure dan Profitabilitas terhadap Kinerja Perusahaan
Vivin Nuriza, Sarwenda Biduri
- Environmental, Social, and Governance Disclosure (ESG)
- Profitability
- Company Performance
- Women On Boards
Downloads: 43 - Submitted 2025-04-15 - Posted 2025-04-15
The Influence of Thin Capitalization, Liquidity, Profitability, and Related Party Transactions on Tax Aggressiveness in Infrastructure, Utilities, and Transportation Sector Companies for the 2021-2023 period Pengaruh Thin Capitalization, Likuiditas, Profitabilitas, dan Related Party Transaction terhadap Agresivitas Pajak pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi periode 2021-2023
Umniyah Addin, Sarwenda Biduri
- Thin Capitalization
- Liquidity
- Profitability
- Related Party Transactions
- Tax Aggressiveness
Downloads: 9 - Submitted 2025-04-01 - Posted 2025-04-14
The Influence of Economic Literacy, Financial Literacy and Self Control on Consumer Behavior among Shopee users among Muhammadiyah University Students in Sidoarjo Pengaruh Literasi Ekonomi, Literasi Keuangan dan Pengendalian Diri Terhadap Perilaku Konsumtif pada Pengguna Shopee di Kalangan Mahasiswa Universitas Muhammadiyah Sidoarjo
Senja Putri Juanita, Fityan Izza Noor Abidin
- Economic Literacy
- Financial Literacy
- Self-Control
- Consumptive Behavior
Downloads: 6 - Submitted 2025-04-07 - Posted 2025-04-14
Evaluation Procedure Cash Control in Realizing Internal Control at PT Umsida Sinergi Utama (Case Study Agribusiness Business Unit) Evaluasi Prosedur Pengendalian Kas dalam Mewujudkan Pengendalian Internal pada PT Umsida Sinergi Utama (Studi Kasus Unit Bisnis Agribisnis)
Putri I'id Maulidah, Dina Dwi Oktavia Rini
- Cash Control
- Internal Control
- COSO
- Fraud
- Standard Operating Procedures (SOP)
Downloads: 21 - Submitted 2025-04-11 - Posted 2025-04-11
Factors Affecting the Interest of Accounting Study Programme Students in Determining a Career as a Public Accountant Professional Faktor-Faktor yang Memengaruhi Ketertarikan Mahasiswa Program Studi Akuntansi Menentukan Karier sebagai Profesional Akuntan Publik
Muhammad Zufar Hanan Satria, Fityan Izza Noor Abidin
- student interest
- public accountant
- financial rewards
- professional training
- career opportunities
Downloads: 5 - Submitted 2025-03-26 - Posted 2025-04-10
Profit Margin and Inventory Turnover : How Do They Affect Financial Distress in Retail Companies Listed on the IDX 2019-2023 Period in the Era of Technological Disruption? Profit Margin dan Inventory Turnover : Apakah Pengaruhnya terhadap Financial Distress pada Perusahaan Ritel yang Terdaftar di BEI Tahun 2019-2023 dalam Era Disrupsi Teknologi?
Inge Sulistyo, Wiwit Hariyanto
- Net Profit Margin
- Inventory Turnover
- Financial Distress
Downloads: 66 - Submitted 2025-03-26 - Posted 2025-04-10
The Influence of Investment Decisions, Capital Intensity, Political Connection and Capital Structure on Firm Value in State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022 Pengaruh Keputusan Investasi, Capital Intensity, Pollitical Connection dan Capital Structure terhadap Firm Value pada Perusahaan Bumn Go-Public yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022
Sri Handayani, Nihlatul Qudus Sukma Nirwana
- Investment Decision
- Capital Intensity
- Political Connection
- Capital Structure
- Firm Value
Downloads: 14 - Submitted 2025-03-14 - Posted 2025-03-17
An Accounting Information System Design in MSMEs Rancangan Sistem Informasi Akuntansi Pada Umkm
Evi Kurnia Fitri, Imelda Dian Rahmawati
- Design
- Accounting Information System
- UMKM
Downloads: 11 - Submitted 2025-03-11 - Posted 2025-03-11
Evaluation Of Cash And Credit Sales Accounting System At UD Motorcycle Dealers. Be’y Motor Tanggulangin Sidoarjo Evaluasi Sistem Akuntansi Penjualan Tunai Dan Kredit Pada Dealer Motor UD.Be’y Motor Tanggulangin Sidoarjo
Fitriana Yogi Novianti, Aisha Hanif
- Accounting Information System
- Cash Sales, Credit Sales
- , Evaluation
- UD Be'y Motor
Downloads: 10 - Submitted 2025-02-13 - Posted 2025-03-03
Gender Diversity in The Boards, Women's Leadership and Company Performance (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange in 2018-2022) Keberagaman Gender di Dewan, Kepemimpinan Perempuan dan Kinerja Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022)
Dwi Apriliani, Sarwenda Biduri
- Gender Diversity
- Board of Directors
- Board of Commissioners
- Female Leadership
- Performance of Manufacturing Firm in Indonesia
Downloads: 39 - Submitted 2025-02-17 - Posted 2025-02-20
The Impact of Good Corporate Governance, Profitability, and Operating Efficiency on Financial Performance (Case Study on Banks Listed on the Indonesia Stock Exchange for the Period 2022-2023) Pengaruh Good Corporate Governance, Profitabilitas, dan Efisiensi Operasi Terhadap Kinerja Keuangan (Studi Kasus Pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023)
Della Al Fauziah, Wiwit Hariyanto
- Good Corporate Governance
- Profitability
- Operational Efficiency
- Financial Performance
- Banking
Downloads: 37 - Submitted 2025-02-19 - Posted 2025-02-20
Determinants of Choosing a Career as a Public Accountant Determinan Pemilihan Karir Sebagai Akuntan Publik
Yolanda Aprilia Safitri, Ruci Arizanda Rahayu
- Public Accountant
- Financial Rewards
- Work Environment
- Market Considerations
- Social Values
- Professional Training
Downloads: 6 - Submitted 2025-02-19 - Posted 2025-02-20

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