Department of Accounting

Analysis of the Implementation of Raw Material Inventory Management and Recording Using Stock Cards and Spreadsheets to Support Internal Control at CV Gemilang Ratabata Analisis Penerapan Pengelolaan dan Pencatatan Persediaan Bahan Baku Berbasis Kartu Stock & Spreadsheet dalam Mendukung Pengendalian Internal pada CV Gemilang Ratabata
Silfa Natari Lutfianti, Fityan Izza Noor Abidin
- raw material inventory management
- inventory recording
- stock cards
- spreadsheets
- internal controls
Downloads: 191 - Submitted 2026-08-04 - Posted 2026-08-05
Determinants of Tax Revenue in Developing Countries in Asia: The Moderating Role of Corruption Control Determinan Penerimaan Pajak pada Negara Berkembang di Asia: Peran Moderasi Pengendalian Korupsi
Miko Eka Mahendra, Herman Ernandi
- Foreign Direct Investment
- Urbanisasi
- Penerimaan Pajak
- Pengendalian Korupsi
- Moderated Regression Analysis
Downloads: 175 - Submitted 2026-08-04 - Posted 2026-08-05
The Influence of Intellectual Capital and Risk Management on Financial Performance with Competitive Advantage as a Moderating Variable in Banking Companies in Indonesia and Malaysia Pengaruh Intellectual Capital dan Risk Management terhadap Kinerja Keuangan dengan Competitive Advantage sebagai Variabel Moderasi pada Perusahaan Perbankan di Indonesia dan Malaysia
Inna Susanti, Sigit Hermawan
- Intellectual Capital
- Risk Management
- Financial Performance
- Competitive Advantage
Downloads: 128 - Submitted 2026-08-04 - Posted 2026-08-04
Analysis of Cost Planning and Cost Control in Improving Operational Cost Efficiency in MSMEs Analisis Perencanaan Biaya dan Pengendalian Biaya dalam Meningkatkan Efisiensi Biaya Operasional pada UMKM
Nadia Nurifayza Sufiyanti, Hadiah Fitriyah
- cost planning
- cost control
- operational cost efficiency
- MSMEs
Downloads: 311 - Submitted 2026-08-04 - Posted 2026-08-04
Tax Understanding, Tax Sanctions, and the Implemantation of ‎CoreTax on MSME Taxpayer ‎Compliance, with Taxpayer Awareness ‎as a Moderating Variable (A Study of MSME Crackers in Tlasih ‎‎Village, Tulangan Subdistrict, Sidoarjo Regency)‎ ‎ Pemahaman perpajakan, Sanksi Perpajakan, Penerapan CoreTax ‎Terhadap Kepatuhan Wajib Pajak ‎UMKM Dengan Kesadaran Wajib ‎Pajak Sebagai Variabel Moderasi (Studi Pada UMKM Kerupuk Desa ‎‎Tlasih, Kecamatan Tulangan, Kabupaten Sidoarjo)‎
Shintyya Rohma Ameliya, Herman Ernandi
- Tax Understanding
- Tax Sanctions
- ‎; CoreTax implementation
- Taxpayer Awareness
- Taxpayer Compliance
Downloads: 184 - Submitted 2026-08-03 - Posted 2026-08-04
The Learning Motivation, Opportunity, Religiosity, with Artificial Intelligence as a Moderating Variable on Academic Cheating Behavior Motivasi Belajar, Opportunity, Religiusitas, Dengan Artificial Intelligence Sebagai Variabel Moderasi Terhadap Perilaku Kecurangan Akademik
Ilham Prayogi, Sarwenda Biduri
- Learning Motivation
- Opportunity
- Religiosity
- Artificial Intelligence
- Academic Cheating Behavior
Downloads: 144 - Submitted 2026-08-03 - Posted 2026-08-04
The Role of Company Size in Moderating the Influence of Intellectual Capital and Profitability on Company Value in Healthcare Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024 Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2020–2024
Zahro'ul Maulidah, Nur Ravita Hanun
- Intellectual Capital
- Profitability
- Firm Size
- Firm Value
Downloads: 123 - Submitted 2026-08-03 - Posted 2026-08-04
The Effect of ESG, Internal Control Systems, and Cash Holding on Firm Value with Financial Performance as a Mediating Variable Pengaruh ESG, Sistem Pengendalian Internal, dan Cash Holding terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi
Novia Eka Putri Ramadhani, Eny Maryanti
- Environmental, Social, and Governance (ESG)
- Internal Control System
- Cash Holding
- Firm Value
- Financial Performance
- Mining Sector
Downloads: 163 - Submitted 2026-08-02 - Posted 2026-08-04
The Influence of Risk Profile, Good Corporate Governance, Earnings, and Capital on Company Value in Banking Companies Listing on the Indonesia Stock Exchange Pengaruh Risk Profile, Good Corporate Governance, Earnings, dan Capital terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia
Arneta Pramesti Rahmadani, Wiwit Hariyanto
- Risk Profile
- Good Corporate Governance
- Earnings
- Capital
- Firm Value
Downloads: 166 - Submitted 2026-08-03 - Posted 2026-08-03
Manajemen Accounting Strategy in Determining Selling Princes Based on the Target Costing Method to Increase the Profitability of Distributor Company : A Study at PT. Prima Makmur Sidoarjo Strategi Akuntansi Manajemen Dalam Menentukan Harga Jual Berbasis Metode Target Costing Untuk Meningkatkan Profitabilitas Perusahaan Distributor : Studi Pada PT. Prima Makmur Sidoarjo
Mardian Krismawati, Heri Widodo
- Target Costing Method
- Management Accounting
- Selling Price
- Profitability
- Company Competiiveness
Downloads: 175 - Submitted 2026-07-26 - Posted 2026-07-29
Analysis of Cash Receipt Accounting Information Systems and Virtual Account Implementation on Internal Control at the Construction Testing Laboratory Technical Implementation Unit Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Implementasi Virtual Account terhadap Pengendalian Internal di UPT Laboratorium Pengujian Konstruksi
Ananda Tyas Sukma Dewi, Duwi Rahayu
- Accounting Information System
- Virtual Account
- Internal Control
Downloads: 118 - Submitted 2026-07-24 - Posted 2026-07-24
Determination of Financial Performance: The Role of Capital Structure, Leverage, and Green Accounting with Independent Board as a Moderating Variable in LQ45 Companies Determinasi Kinerja Keuangan: Peran Struktur Modal, Leverage, dan Green Accounting dengan Independent Board sebagai Variabel Moderasi pada Perusahaan LQ45
Ali Zainuri Rahmadhani, Sarwenda Biduri
- Capital Structur
- Leverage
- Green accounting
- Independent Board of Commissioners
- Financial Performance
Downloads: 173 - Submitted 2026-07-21 - Posted 2026-07-21
The Influence of Working Capital, Human Resource Competency Empowerment, and the Utilization of Accounting Information Systems on BUMDes Financial Performance: A Study in Buduran and Sidoarjo Districts, Sidoarjo Regency Pengaruh Modal Kerja, Pemberdayaan Kompetensi Sumber Daya Manusia, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Bumdes: Studi Pada Kecamatan Buduran Dan Kecamatan Sidoarjo Kabupaten Sidoarjo
Syinja Faridya Anggreini Dwi Wirawan, Sarwendah Biduri
- Human Resources
- Working Capital
- Accounting Information System
- Financial Performance
- BUMDes
Downloads: 176 - Submitted 2026-07-19 - Posted 2026-07-21
The Influence of Public Transparency, Organizational Culture, and the Religiosity of Village Officials on the Financial Performance of Village Government in Beji District Pengaruh Transparansi Publik, Budaya Organisasi, dan Religiusitas Aparatur Desa terhadap Kinerja Keuangan Pemerintahan Desa di Kecamatan Beji
Dwi Riza Umami, Akhmad Mulyadi
- Public Transparency
- Organizational Culture
- Religiosity of Village Officials
- Financial Performance
- Village Government
Downloads: 153 - Submitted 2026-07-16 - Posted 2026-07-16
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Leverage as a Mediating Variable and Financial Reporting Quality as a Moderating Variable Pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Mediasi dan Kualitas Pelaporan Keuangan sebagai Variabel Moderasi
Prasetyo Utomo, Eny Maryanti
- ESG Disclosure
- Firm Value
- Leverage
- Financial Reporting Quality
Downloads: 275 - Submitted 2026-07-16 - Posted 2026-07-16
The Role of Inspection, Delegation of Authority, and Internal Control of Village Government Performance in Beji District Peran Inspeksi, Pendelegasian Wewenang, dan Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Desa di Kecamatan Beji
Ayudya Wahyu Kinanti, Akhmad Mulyadi
- Inspection
- Delegation of Authority
- Internal Control
- Village Government Financial Performance
Downloads: 168 - Submitted 2026-07-15 - Posted 2026-07-16
Taxpayer Awareness, Core Tax Untilization, and Tax Knowledge on Taxpayer Compliance with Tax Socialization as a Moderating Variable ( Study on Krupuk MSME in Tlasih Village, Tulangan District, Sidoarjo Regency) Kesadaran Wajib Pajak, Pemanfaatan Core Tax , dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan sebagai Variabel Moderasi (Studi Pada UMKM Krupuk Desa Tlasih, Kecamatan Tulangan, Kabupaten Sidoarjo)
Ridoh Wati Yuvita, Herman Ernandi
- Taxpayer Awareness
- Core Tax Untilization
- Tax Knowledge
- Taxpayer Compliance
- Tax Socialization
Downloads: 151 - Submitted 2026-07-15 - Posted 2026-07-15
The Influence of Intellectual Capital and Firm Size on Firm Value, with Financial Performance as a Moderating Variable, in the Banking Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024 Pengaruh Intellectual Capital dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
Alvianti Rosida, Heri Widodo
- Intellectual Capital
- Firm Size
- Financial Performance
- Firm Value
- Banking Sector
Downloads: 139 - Submitted 2026-07-15 - Posted 2026-07-15
The Effect of Communication Patterns and Leadership Style on Financial Performance with Education Level as a Moderating Variable in Beji District Pengaruh Pola Komunikasi dan Gaya Kepemimpinan terhadap Kinerja Keuangan dengan Tingkat Pendidikan sebagai Variabel Moderasi di Kecamatan Beji
Amanda Aprilya Firdaus, Akhmad Mulyadi
- Communication Pattern
- Leadership style
- Village Goverment Financial Performance
- Education Level
Downloads: 150 - Submitted 2026-07-15 - Posted 2026-07-15
The Influence of Financial Literacy, Financial Management, and Access to Capital on the Performance of MSMEs in Sidoarjo Regency Pengaruh Literasi Keuangan, Pengelolaan Keuangan, dan Akses Permodalan Terhadap Kinerja Keuangan UMKM Di Kabupaten Sidoarjo
Dysa Wahyu Fitriya, Dina Dwi Oktavia Rini
- financial literacy
- financial management
- Access to Capital
- the Performance
Downloads: 123 - Submitted 2026-06-27 - Posted 2026-07-06
User Satisfaction Evaluation as an Effort to Improve Performance in the Use of the System Application and Product (SAP) Application at PT KAI (PERSERO) Daop 8 Surabaya Evaluasi Kepuasan User Sebagai Upaya Peningkatan Kinerja pada Penggunaan Aplikasi System Application and Product (SAP) di PT KAI (Persero) Daop 8 Surabaya
Rival Vindy Asmoro, Fityan Izza Noor Abidin
- User Satisfaction
- System Application and Products in Data Processing (SAP)
- Employee Perfomance
- accounting
- PT KAI
Downloads: 186 - Submitted 2026-06-11 - Posted 2026-06-17
The Influence of Intellectual Capital, Technology, and Growth Opportunity on Company Value with Good Corporate Governance as a Moderating Variable (A Study of Technology & Telecommunications Sector Companies Listed on the IDX for the 2021-2024 Period) Pengaruh Intellectual Capital, Teknologi, dan Growth Opportunity terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Teknologi & Telekomunikasi yg terdaftar di BEI Periode 2021-2024)
Diana Retno Furi, sigit hermawan
- Intellectual Capital
- Technology
- Growth Opportunity
- Company Value
- Good Corporate Governance
Downloads: 291 - Submitted 2026-06-05 - Posted 2026-06-05
Analysis of the Integration of Online and Offline Sales Accounting Information Systems (A Study At PT Indomarco Prismatama Surabaya Branch) Analisis Integrasi Sistem Informasi Akuntansi Penjualan Online dan Offline (Studi pada PT Indomarco Prismatama Cabang Surabaya)
Thalia Aliyah Alare Asyah, Duwi Rahayu
- information system
- Point Of Sales
- klik indomaret
- Online Customer Ratings
- Inventory System
Downloads: 260 - Submitted 2026-05-21 - Posted 2026-06-03
Analysis of the Effectiveness and Efficiency of Performace-Based Budget Expenditure at the Indonesian Footwear Industry Empowerment Center for Periode 2020-2024 Analisis Efektivitas dan Efisiensi Belanja Anggaran Berbasis Kinerja Balai Pemberdayaan Industri Persepatuan Indonesia Periode 2020-2024
Ira Safiratul Ulum, Akhmad Mulyadi
- implementation of performance-based budgeting
- Budget Effectiveness
- Budget Efficiency
- Budget Planning
- Public services
Downloads: 234 - Submitted 2026-05-21 - Posted 2026-05-26
The Influence of Women on Board, Institutional Ownership, and ESG Disclosure on Financial Distress and Financial Performance Pengaruh Women on Board, Kepemilikan Institusional, dan ESG Disclosure terhadap Financial Distress dan Kinerja Keuangan
Atik Wahyuningsih, Sarwenda Biduri
- Women on Board
- Institutional Ownership
- ESG Disclosure
- Financial Distress
- Financial Performance
Downloads: 197 - Submitted 2026-05-23 - Posted 2026-05-25

Previous 26-50 of 692 Next