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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Riset Akuntansi Terpadu Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance Jurnal Pengembangan Wiraswasta ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Manajemen Kewirausahaan Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan PINISI Discretion Review Cakrawala Repositori Imwi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economic Development Analysis Journal

Suyanto Suyanto

Universitas IPWIJA

Author-ID : 1132262

Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET Supardi, Herman; H. Suratno, H. Suratno; Suyanto, Suyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Desember 2016
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.372 KB)

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Â Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Â Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation

DETERMINAN KINERJA PEGAWAI: PERAN BEBAN KERJA, MOTIVASI DAN KEPUASAN KERJA Kurniawan, Aris Hidayat; Prasilowati, Sri Lestari; Suyanto, Suyanto
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 2 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

This study aims to examine the relationship perceived high workload, job motivation and job satisfaction on performance. Research conducted at the Office of Cileungsi Firstâ€™th Tax Service by taking 89 employees as the research sample. Quantitative research was conducted by describing and verification data. Multiple linear regression analysis is the statistic approach to data analysis. The study produced three major findings consistent with the hypothesis put forward, that is: (1) the workload of employees are in the high category, (2) work motivation is in the high category, 3) job satisfaction is in the high category and the performance is in the medium category. Base on research finding, in order to increase employee performance, can be done by managing the workload of employees, increase work motivation and increase job satisfaction. Keywords : Workload, Job Motivation, Job Satisfaction and Performance

Determinan Cash Holdings dan Excess Value Wahyuni, Iis; ., Soeratno; ., Suyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesnâ€™t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesnâ€™t have significant effect on the excess value. 5) firm size, growth equity doesnâ€™t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesnâ€™t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesnâ€™t have significant effect on the excess value. 5) firm size, growth equity doesnâ€™t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesnâ€™t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesnâ€™t have significant effect on the excess value. 5) firm size, growth equity doesnâ€™t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesnâ€™t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesnâ€™t have significant effect on the excess value. 5) firm size, growth equity doesnâ€™t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesnâ€™t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesnâ€™t have significant effect on the excess value. 5) firm size, growth equity doesnâ€™t have significant effect on the excess value.

Peran Manager Puncak Sebagai Pemoderasi Tekanan Eksternal, Komitmen Organisasi dan Pengendalian Internal Pada Kinerja Anggaran Aminah, Siti; ., Soeratno; ., Suyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organizationâ€™s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organizationâ€™s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. The method of analysis used in processing the data using the method of Ordinary Least Square (OLS) model of multiple regression equation with residual test. Dependent variable in this study is budget performance. Independent variables are external pressure, organizational commitment and internal control. The role of top manager is used as a moderating variable. The results show that the role of top managers can influence the relationship of external pressure and internal control on budget performance. External pressure, organizational commitment and internal control variables have an individual effect on budget performance with a significance <0.005.

Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, Inflasi, Dan Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Secondary Sectors Periode 2010-2015) Hikmawati, Ningsih; Wiratno, Adi; Suyanto, Suyanto; Darmansyah, Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.

Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.

Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor Sigit Nur Dianto; Syahril Djaddang; Suyanto Suyanto; Darmansyah Darmansyah
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.5218

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh capital insensity, inventory insensity , karakteristik auditor terhadap agresivitas pajak. Penelitian ini dirancang secara kuantitatif dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 -2019 yang dipilih berdasarkan purposive sampling. Data dianalisis dengan menggunakan regresi linier berganda yang didukung oleh SPSS versi 25. Hasil penelitian menunjukan bahwa tidak ada pengaruh yang signifikan antara capital insensity terhadap agresivitas pajak, sedangkan hasil analisis inventory insensity dan juga karakteristik auditor berpengaruh signifikan terhadap agresivitas pajak. Uji moderasi menyatakan karakteristik auditor tidak dapat memperkuat pengaruh antara capital insensity terhadap agresivitas pajak. Sedangkan karakteristik auditor dapat memperkuat pengaruh antara inventory insensity terhadap agresivitas pajak.

Analisis Faktor-faktor yang Mempengaruhi Keputusan Hedging dengan Kualitas Laba Sebagai Moderasi pada Industri Manufaktur di Indonesia Tahun 2014-2017 Hetrina Hetrina; Dwi Prastowo D; Suyanto Suyanto
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.8473

Tujuan penelitian ini untuk menganalisis dan menguji Faktor-faktor yang mempengaruhi Keputusan hedging pada Perusahaan Manufaktur di Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 128 laporan keuangan Perusahaan pada tahun 2014 - 2017. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder. Teknik analisis yang digunakan Partial Least Squares Path Modeling denga program WarpPls 5.0. Hasil penelitian menunjukkan bahwa variable dividen policy dan growth opportunity berpengaruh terhadap keputusan hedging, sedangkan variabel liquidity tidak berpengaruh terhadap keputusan hedging, sementara itu variable growth opportunity dan variabel liqudity yang dimoderasi dengan kualitas laba berpengaruh terhadap keputusan hedging.Kata kunci : Kepitusan hedging, growth opportunity, liquidity, dividen policy, moderasi dengan kualitas laba, variabel kontrol firm size, leverage.

The Effect of Internal Control and Auditor Competence on Fraud Prevention Suyanto Suyanto; Benny Marcino; Sri Lestari Prasilowati; Indri Astuti; Maria Gayatri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.931

This study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. The method used in this study is a quantitative method using non-probability sampling with a purposive sampling technique through a rapid internet-based survey by distributing questionnaires (google form) through online media such as WhatsApp groups and social media (Instagram, Facebook, and twitter). The inferential statistics used are moderated regression analysis (MRA). This study uses internal control as an independent variable and auditor competence as a moderating variable. Internal control has an effect on fraud prevention. The implementation of internal control in the oil palm plantation industry is the key to fraud prevention which can serve as a guideline or Standard Operational Procedure (SOP) for stakeholders. Auditor competence is able to moderate the implementation of internal control towards fraud prevention. The auditor's understanding of the oil palm plantation business process as a whole can prevent fraud. The study focused on palm oil companies listed on the Indonesia Stock Exchange with auditor respondents having at least 5 years’ experience as an auditor for palm oil. This research contributes to providing information about fraud prevention in the oil palm plantation industry, so that it can be considered by management in developing a more effective fraud prevention detection model.

Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.

Co-Authors ., Soeratno Adi Wiratno, Adi Angga Prasetia Anwar Effendi Artika Wulan Agustin Ashady Hanafie Benny Marciano Benny Marciano Benny Marcino Beti Renitawati Cusyana, Silvi Reni DARMANSYAH . Darminto, Dwi Prastowo Dina Indah Pertiwi Djaddang, Syahril Dwi Prastowo D Effendhi, Erfin Eko Budi Satoto Eko Riyanto Emi Rahmawati Ernia Yusnita Erwin Permana Eva Aryanti Fatmi Yumantini Oktikasari H. Suratno, H. Suratno Harimurti Wulandjani Harimurti Wulandjani Hendi Prihanto Hetrina Hetrina Hikmawati, Ningsih Idhi Heru Supriyadi Iis Wahyuni Ika Ramadhani Indri Astuti Jeni Andriani Jesica Virdayanti Jesica Virdayanti JMV Mulyadi Julia Safitri Kurniawan, Aris Hidayat M. ARDIANSYAH SYAM Maria Gayatri Masno Marjohan Maximus Leonardo Taolin Meza Rahmadini Mohamad Ibnussoim Mohamad Ismail Chandra Najla Fadhilah Zahra Novita Manda Sari Tanjung Novita Manda Sari Tanjung Nurmala Ahmar Nurmala Nurmala Pitoyo, Bayu Seno Prabawa Khusna Manzoni Rachmawati, Diana Widhi Rahayu Eka Prasatya Rezy Reno Bulan Mulyadi Samsul Hadi shinta, Pradisa Sigit Nur Dianto Silverius Y. Soeharso Siti Aminah Slamet Riyanto Sri Lestari Prasilowati Supardi, Herman Suratno Suratno Susianto, Tri Endar Tiolina Evi Tiolina Evi Tri Widyastuti Widarto Rachbini Willyan Bagus Alamsjah Yudi Wahyudin Zaharuddin Zakiyudin, Muhammad Ali Zohrah, Arifahtun

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