Department of Accounting

The Effect of Green Accounting and Institutional Ownership on the Profitability of Healthcare Companies on the Indonesia Stock Exchange (IDX) in 2020-2024 Pengaruh Green Accounting dan Kepemilikan Institusional terhadap Profitabilitas Perusahaan Kesehatan di Bursa Efek Indonesia (BEI) Tahun 2020-2024
Ziyadatus Syukriyah, Wiwit Hariyanto
- Green Accounting
- Institutional Ownership
- Profitability
- Healthcare Companies
Downloads: 347 - Submitted 2025-09-24 - Posted 2025-09-24
Tax Knowledge, Tax Volunteer Implementation, Social Motivation, Financial Rewards, Labor Market Considerations on Tax Career Interests with Self Efficacy as a Moderating Variable (Accounting Study of Muhammadiyah University of Sidoarjo) Pengetahuan Pajak, Pelaksanaan Relawan Pajak, Motivasi Sosial, Penghargaan Finansial, Pertimbangan Pasar Kerja Terhadap Minat Karir Perpajakan Dengan Self Efficacy Sebagai Variabel Moderasi (Studi Akuntansi Universitas Muhammadiyah Sidoarjo)
Nisaul Fitriyah, Herman Ernandi
- Tax Career Interest
- Tax Knowledge
- Tax Volunteers
- Social Motivation
- Financial Rewards
- Job Market Considerations
- Self-Efficacy
Downloads: 281 - Submitted 2025-09-23 - Posted 2025-09-24
The Role Of Good Corporate Governance as a Moderator of The Effect Internal Control Disclosure and Intellectual Capital on Firm Performance Peran Good Corporate Governance Sebagai Pemoderasi Pengaruh Pengungkapan Pengendalian Internal dan Intellectual Capital Terhadap Kinerja Perusahaan
Terta Sari Asnanda Putri, Nur Ravita Hanun
- Internal Control Disclosure
- Intellectual Capital
- Good Corporate Governance
- Firm Performance
Downloads: 338 - Submitted 2025-09-15 - Posted 2025-09-16
Analysis of Human Resource Competence, Morality, and Internal Control Systems for Fraud Prevention in Village Financial Management (Simo Angin-angin Village) Analisis Kompetensi Sumber Daya Manusia, Moralitas, dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa (Desa Simo Angin-angin)
Dera Ika Fitrilia, Dina Dwi Oktavia Rini
- Competency
- Noble Morality
- Internal Control
- Fraud Prevention
- Village Financial System
Downloads: 315 - Submitted 2025-09-15 - Posted 2025-09-16
The Influence of Profitability, Leverage, Cash Flow Ratio, and Firm Size on Financial Distress with Capital Structure as a Moderating Variable Pengaruh Profitabilitas, Leverage, Rasio Arus Kas, dan Ukuran Perusahaan terhadap Financial Distress dengan Struktur Modal Sebagai Variabel Moderasi
Inggita Dwi Maulidya, Heri Widodo
- Profitability
- Leverage
- Cash Flow Ratio
- Firm Size
- Financial Distress
Downloads: 430 - Submitted 2025-09-14 - Posted 2025-09-15
The Influence of Corporate Social Responsibility, Capital Structure, and Leverage on Firm Value with Firm Size as a Moderating Variable (Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024) Pengaruh Corporate Social Responsibility, Struktur Modal, dan Leverage Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2021-2024)
Effelin Albina Yahya, Heri Widodo
- Corporate Social Responsibility
- Capital Structure
- Leverage
- Firm Value
- Firm Size
Downloads: 337 - Submitted 2025-09-11 - Posted 2025-09-15
The Influence of E-Commerce, Accounting Information Systems, and Capital Availability on Entrepreneurial Decision Making with Self Efficacy as a Moderating Variable Pengaruh E- Commerce, Sistem Informasi Akuntansi, dan Ketersediaan Modal Terhadap Pengambilan Keputusan Berwirausaha Dengan Self Efficacy Sebagai Variable Moderasi
Khoirunisa Hardhianti, Hadiah Fitriyah
- E-commerce
- Accounting Information System
- Access Capital
- Self Efficacy
Downloads: 292 - Submitted 2025-09-11 - Posted 2025-09-12
Liquidity Moderates the Effect of Good Corporate Governance and Capital Structure on Financial Performance, with Liquidity as the Moderating Variable (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange) Likuiditas Memoderasi Pengaruh Good Corporate Governance dan Stuktur Modal Terhadap Kinerja Keuangan Dengan Likuiditas Sebagai Variabel Moderasi (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Azila Ika Rahmawati, Nur Ravita Hanun
- Good Corporate Governance (GCG)
- Capital Structure
- Financial Performance
- Liquidity
Downloads: 309 - Submitted 2025-09-02 - Posted 2025-09-02
Analysis of Cash and Receivables Management on the Risk of Doubt Receivables at PT. San Son Sun Analisis Pengelolaan Kas dan Piutang Terhadap Resiko Piutang tak Tertagih Pada PT. San Son Sun
Selvia Umi Muhlishoh, Hadiah Fitriyah
- author guidelines
- UMSIDA Preprints Server
Downloads: 325 - Submitted 2025-08-27 - Posted 2025-08-28
Implementation of Accounting Information System to Improve School Performance Implementasi Sistem Informasi Akuntansi untuk Meningkatkan Kinerja Sekolah
Noerwachid Soeprijanto, Nur Ravita Hanun
- Accounting Information System
- Performance
- Implementations
Downloads: 323 - Submitted 2025-08-27 - Posted 2025-08-27
Analysis of Accounting Practices in Determining the Cost of Establishing a Limited Liability Company at Notary Office X in Sidoarjo Regency Analisis Praktik Akuntansi Dalam Penentuan Biaya Pendirian Perseroan Terbatas Pada Kantor Notaris X Kabupaten Sidoarjo
Dewi Novita Sari, Nur Ravita Hanun
- Accounting
- Notary Fees
- Limited Liability Company
Downloads: 257 - Submitted 2025-08-26 - Posted 2025-08-27
Taxpayer Perception of the Quality of Tax Authorities, Taxpayer Awareness, and Understanding of Taxation on Taxpayer Compliance with Risk Preference as a Moderating Variable Persepsi Wajib Pajak Mengenai Kualitas Fiskus, Kesadaran Wajib Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi
Farizah Maghfiroh, Herman Ernandi
- tax quality
- taxpayer compliance
- understanding of taxation
- risk preference
Downloads: 329 - Submitted 2025-08-22 - Posted 2025-08-27
Implementation of Internal Control in the Prevention of Fraud in Higher Education Implementasi Pengendalian Internal dalam Pencegahan Kecurangan pada Perguruan Tinggi
Cindy Astriani, Nur Ravita Hanun
- Internal Control
- Fraud
- Organizational Culture
- Individual Behavior
- higher education
Downloads: 154 - Submitted 2025-08-25 - Posted 2025-08-26
Evaluation of Implementation of Human Resources Audits To Improve Employee Performance at Bank Tabungan Negara East Java, Bali, Nusa Tenggara Regional Office Evaluasi Penerapan Audit Sumber Daya Manusia Untuk Meningkatkan Kinerja Karyawan di Bank Tabungan Negara Kantor Wilayah Jawa Timur, Bali, Nusa Tenggara
Dian Rif'atul Hidayah, Dina Dwi Oktavia Rini
- Human Resources Audit
- Employee Performance
Downloads: 238 - Submitted 2025-08-08 - Posted 2025-08-26
The Effectiveness of Internal Audit's Role in Fraud Prevention in Higher Education Efektivitas Peran Audit Internal dalam Pencegahan Fraud di Perguruan Tinggi
Amelia Putri Anggraini, Nur Ravita Hanun
- Internal Audit
- Fraud Prevention
- Higher Education Institutions
- Internal Control
- Triangulation
Downloads: 305 - Submitted 2025-08-25 - Posted 2025-08-26
The Role of the Internal Audit Function and Internal Control in Supporting the Achievement of SDGs (Study at Muhammadiyah Sidoarjo University) Peranan Fungsi Audit Internal dan Pengendalian Internal Dalam Mendukung Pencapaian SDGs (Studi Pada Universitas Muhammadiyah Sidoarjo)
Amaliyatu Sholikha, Nur Ravita Hanun
- Internal Audit
- Internal Control
- SDGs
Downloads: 169 - Submitted 2025-08-25 - Posted 2025-08-26
The Influence of Environmental Performance, Corporate Social Responsibility, and Company Size on Company Value Pengaruh Kinerja Lingkungan, Corporate SociaI ResponbiIity, dan Ukuran Perusahaan terhadap NiIai Perusahaan
Irene Ika Enniswati, Aisha Hanif
- Environmental Performance
- CSR
- Company Size
- Company Value
Downloads: 184 - Submitted 2025-08-26 - Posted 2025-08-26
Determinants of Financial Performance in the Textile Industry for the Period 2016-2024 Determinan Kinerja Keuangan Industri Tekstil Periode 2016-2024
Aulia Yunika Pradina, Nur Ravita Hanun
- Financial Performance
- Independent commissioners
- Firm Size
- Financial Distress
- Textile Industry
Downloads: 246 - Submitted 2025-08-25 - Posted 2025-08-26
Financial Distress Analysis Using The Grover, Modified Altman Z-Score, and Zmijewski Method in the Consumption Goods Industry Sector as The Impact of Product Boycott Analisis Financial Distress Menggunakan Metode Grover, Altman Z-Score Modifikasi, dan Zmijewski pada Sektor Industri Barang Konsumsi sebagai Dampak Adanya Aksi Boikot Produk
Renatha Nugrahandini, Aisha Hanif
- Financial Distress
- Grover Method
- Modified Altman Method
- Zmijewski Method
Downloads: 345 - Submitted 2025-08-21 - Posted 2025-08-22
Analysis of the Influence of Sharia Management on the Financial Performance of Sharia Banking in Indonesia Analisis Pengaruh Manajemen Syariah terhadap Kinerja Keuangan Perbankan Syariah di Indonesia
Ifa Nurfadilah, Imelda Dian Rahmawati
- Islamic banking
- Good Corporate Governance
- Sharia Supervisory Board
- Financial Technology
- Financial performance
Downloads: 463 - Submitted 2025-08-21 - Posted 2025-08-22
The Effect of Cash Turnover, Receivables Turnover, and Accounts Payable Policy on Profitability: A Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period Pengaruh Perputaran Kas, Perputaran Piutang Dan Kebijakan Hutang Terhadap Profitabilitas Studi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
Diva Gadin Fadhila, Nurasik Nurasik
- Cash turnover
- Accounts receivable turnover
- Debt policy
- Profitability
Downloads: 206 - Submitted 2025-08-15 - Posted 2025-08-15
Stakeholder Perceptions Of The Application Of Accounting In Micro, Small And Medium Enterprises (Msmes) In Sidoarjo Persepsi Stakeholder Terhadap Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah Sablon di Sidoarjo
Akhmad Ragil Setiawan, Nur Ravita Hanun
- Stakeholders
- Financial Statements
- Accounting Practice
Downloads: 192 - Submitted 2025-07-29 - Posted 2025-07-30
Analysis of The Effectiveness of The Employee Payroll Accounting System at CV. Putra Mubarak Jaya Analisis Efektifitas Sistem Akuntansi Penggajian Pegawai pada CV. Putra Mubarak Jaya
Fahmi Fakhrezy, Duwi Rahayu
- Effectiveness
- Accounting Information Systems
- Payroll
Downloads: 166 - Submitted 2025-07-29 - Posted 2025-07-30
The Influence of Profitability, Firm Size, Company Growth, and Capital Structure on Firm Value in the Basic Industry and Chemicals Sector Listed on the Indonesia Stock Exchange Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Penilaian Perusahaan pada Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia
Hana Oktavia Melawati, Nihlatul Qudus Sukma Nirwana
- Profitability
- Company Size
- Company Growth
- Capital Structure
- Company Value
Downloads: 226 - Submitted 2025-07-30 - Posted 2025-07-30
The Influence of Price Earnings Ratio, Price Book Value, dan Dividend Yield on Share Returns in BUMN Companies Listed on the Indonesian Stock Exchange in 2021-2023 Pengaruh Price Earnings Ratio, Price Book Value, dan Dividen Yield terhadap Return Saham pada Perusahaan BUMN Terdaftar di Bursa Efek Indonesia pada tahun 2021-2023
Putri Dwi Wahyu Handayani, Aisha Hanif
- Price Earnings Ratio
- Price to Book Value
- Dividend Yield
- Stock Returns
Downloads: 279 - Submitted 2025-07-17 - Posted 2025-07-21

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