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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Ilmiah Wahana Akuntansi SENTRALISASI Alignment: Journal of Administration and Educational Management International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Sains Manajemen dan Bisnis Indonesia The Indonesian Journal of Accounting Research BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management - Small and Medium Enterprises (SME's) Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat Indonesia juremi: jurnal riset ekonomi Jurnal Abdi Masyarakat Indonesia ASERSI : Jurnal Akuntansi Terapan dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Masyarakat Manage
DWI CAHYONO
Fakultas Ekonomi, Universitas Muhammadiyah Jember, Jawa Timur, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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PENGARUH UKURAN DEWAN KOMISARIS DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Denia Ratna Sari; Dwi Cahyono; Astrid Maharani
Jurnal Akuntansi Profesi Vol. 10 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.23070

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh ukuran dewan komisaris dan komite manajemen risiko terhadap pengungkapan manajemen risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 249 sampel pada 2016-2018. Data yang digunakan adalah data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari laporan tahunan perusahaan manufaktur pada 2016-2018. Metode analisis data penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan. Sedangkan secara parsial ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan.Kata kunci: Ukuran Dewan Komisaris, Komite Manajemen Risiko, Manajemen Risiko Perusahaan
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Pendidik Malik Abdul Jabbar; Dwi Cahyono; Astrid Maharani
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25316

Abstract

For the final semester students of the Faculty of Economics, Accounting study program who will approuch their graduation, they will have goals and plans that they will take after Sarjana Ekonomi (SE) degree. They will have several choices of their career interests according to the desires or underlying factors. As for several professions that can be chosen by accounting scholars, such as Akuntan Publik, Akuntan Pemerintah, Akuntan Intern, and Akuntan Pendidik. This study aims to analyze the factors that influence the interests of accounting students towards Akuntan Pendidik profession for undergraduate students in Jember Regency. The sample used was a number of fifth or seventh semester students in accounting students at Muhammadiyah University of Jember, University of Jember, and STIE Mandala Jember. The sample selection tested in this study uses SPPS software. The variables used in this study are Dependent Variable (Y) and Independent Variables (X). For independent variables in this study are Pengakuan Profesional, Lingkungan Kerja, and Gaji/Penghargaan Finansial. For the dependent variable, the interest of accounting students towards Akuntan Pendidik profession.
Pengaruh Faktor Diskriminasi, Keadilan dan Teknologi Informasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Penggelapan Pajak di KPP Pratama Jember Octavia Paramitha; Dwi Cahyono; Diyah Probowulan
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25319

Abstract

In this study intends to examine in order to obtain data on the influence of factors of discrimination, justice, technology and tax information on taxpayers' perceptions of tax evasion in the Jember Primary Tax Service Office. This type of research is quantitative and data sources are derived from primary data through questionnaires. The population in this study is individual taxpayers. The sampling technique in this study uses the Non-Probability Sampling method. So that the samples obtained were 100 respondents. The number of samples analyzed was 100 questionnaires and the data was analyzed using the Multiple Regression Test method. The results of this study are; discrimination and justice variables have a significant positive effect, while technology and information variables have a significant negative effect on taxpayers' perceptions of tax evasion in the Jember Pratama Tax Office.
SYTEMATIC LITERATURE REVIEW : DETERMINAN PENGUNGKAPAN (CSR) PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Heni Dwi Susanti; Dwi Cahyono; Astrid Maharani
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.382 KB) | DOI: 10.53625/juremi.v1i2.230

Abstract

This study aims to fill the research gap, knowing, and analyze by providing a systematic literature review of the determinan corporate social responsibility (CSR) disclousure of mining company in Indonesia. This research method uses a systematic literature review process consisting of three stages, namely, planning, implementation and reporting. In the initial search string 916 journal papers were found and 12 journal papers were selected for further research. The results of a systematic literature review of all research contained in journals published from 2016 to 2020 stated that the factors that influence the disclosure of corporate social responsibility in mining companies in Indonesia are very diverse, namely profitability, leverage, liquidity, company size, company growth, ownership. shares, independent commissioners, audit committee, media exposure, foreign ownership, risk minimization, age of publicly owned companies. The most widely used factor in this research is profitability, followed by leverage, where profitability here is an analysis of financial ratios that measures the ability of a company to earn a profit. While leverage is the ability of a management in managing the source of funds, either the wealth of a company or debt.
SYSTEMATIC LITERATURE REVIEW: KINERJA SISTEM INFORMASI AKUNTANSI RUMAH SAKIT di INDONESIA Lina Amelia; Dwi Cahyono; Elok Fitriya
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.2 KB) | DOI: 10.53625/juremi.v1i2.232

Abstract

This study is about the factors that affect the performance of accounting information systems in hospitals in Indonesia. By using a systematic literature review method which consists of three stages, namely, planning, implementation, and reporting. The research data was obtained from Google Scholar which was published in 2013 to 2020, the initial study found in this study was 410 articles, and the total study used was 7 articles as data sources and will be analyzed further. This study only uses research with a quantitative approach. The results of a systematic literature review of all published studies state that the factors that affect the performance of accounting information systems in hospitals in Indonesia are very diverse, namely, user involvement factors, top management support, human resource capabilities, system development, and education and training programs. The main influencing factor is user involvement where hospitals should provide education and training programs for accounting information system programs so that they can improve user skills.
Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company Dwi Cahyono; Intan Sarifa Nuraeni
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1135

Abstract

The environmental sustainability has a big and important role in the success of a company. Organizational benchmarks can be seen from the company's financial performance which is allocated for Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) Disclosure is the company's concern for its surrounding environment, which will affect the sustainability of the company. Good companies regularly disclose their Corporate Social Responsibility (CSR). Many studies have been conducted by examining the determinants in Corporate Social Responsibility (CS ) disclosure. However, several things do not show that the research have a big effect on Corporate Social Responsibility (CSR ) disclosure. This decision making is based on existing theory. 
Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure dan Debt to Asset Ratio terhadap Nilai Perusahaan Leni Siti Rukmana Deffi; Dwi Cahyono; Rendy Mirwan Aspirand
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.36 KB) | DOI: 10.31539/budgeting.v1i2.806

Abstract

This study aims to determine the effect of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio on firm value. This research uses quantitative methods, involving a sample of 21 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Primary data is collected from regular company reports. The results of the study using a partial test showed a significance value of 0.397 for the Enterprise Risk Management Disclosure variable, a significance value of 0.349 for the Intellectual Capital Disclosure variable and a significance value of 0.301 for the Debt To Asset Ratio variable. The calculated coefficient of determination results obtained a value of 0.111, which means the independent variable under study only affects the value of the company by 11%, while the remaining 89% of the company's value is influenced by other independent variables outside the variables used in this study. Conclusions, Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt to Asset Ratio have no influence on firm value. Keywords: Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio, firm value.
Mekanisme Good Corporate Governance terhadap Manajemen Laba Muhammad Fathorossi; Dwi Cahyono; Gardina Aulin Nuha
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1231

Abstract

Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh mekanisme Good Corporate Governance (GCG) terhadap manajemen laba pada perusahaan manufaktur. Penelitian ini menggunakan metode deskriptif dengan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan proporsi dewan direksi secara individual mempengaruhi manajemen laba, sedangkan kepemilikan institusional dan komite audit individual tidak berpengaruh terhadap manajemen laba. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen dan ukuran komite audit secara bersama-sama mempengaruhi manajemen laba. Simpulan, secara individu kepemilikan manajerial dan proporsi dewan komisaris independen berpengaruh terhadap manajemen laba. Namun, kepemilikan institusional dan ukuran komite audit secara individu tidak menunjukkan adanya pengaruh terhadap manajemen laba. Kemudian berdasarkan hasil uji F, kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen dan ukuran komite audit secara simultan berpengaruh terhadap manajemen laba pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola Perusahaan
Tingkat Pemahaman Akuntansi Berdasarkan Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Putri Gusti Aulia; Dwi Cahyono; Gardina Aulin Nuha
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1233

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual terhadap pemahaman akuntansi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data primer dan data sekunder. Jumlah sampel dipilih dengan menggunakan metode purposive sampling yaitu sebanyak 50 mahasiswa Strata Satu (S1) jurusan akuntansi angkatan tahun 2015. Data yang diperoleh kemudian diproses dan dianalisis hanya 50 kuesioner. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial kecerdasan intelektual, kecerdasan emosional berpengaruh terhadap tingkat pemahaman akuntansi, sedangkan kecerdasan spiritual tidak berpengaruh terhadap tingkat pemahaman akuntansi. Simpulan, kecerdasan intelektual dan emosional berpengaruh terhadap pemahaman akuntansi, dengan begitu semakin baik penerapan kecerdasan intelektual dan emosional maka pemahaman akuntansi juga akan meningkat. Adapun kecerdasan spiritual tidak berpengaruh terhadap tingkat pemahaman akuntansi. Hal ini bisa saja disebabkan karena banyak faktor lainnya tidak teramati dalam penelitian ini. Kata Kunci: Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Pemahaman Akuntansi
Tingkat Kepatuhan Wajib Pajak Melalui Penerapan Sistem E-Filling, Pemahaman Internet dan Kesadaran Wajib Pajak Dwi Cahyono; Diyah Probowulan; Devi Wulandari
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1258

Abstract

Tujuan penelitian ini adalah untuk menganalisa pengaruh penerapan sistem e-filling, pemahaman internet dan kesadaran wajib pajak (variabel bebas) secara individu terhadap kepatuhan wajib pajak (variabel terikat). Populasi yang digunakan yaitu wajib pajak yang menyampaikan kewajibannya dengan e-filling di Kantor Pelayanan Pajak Pratama Jember. Sampel penelitian sebanyak 100 wajib pajak dengan metode probability sampling. Data penelitian di peroleh dengan penyebaran kuesioner kepada wajib pajak. Hasil temuan pada penelitian ini yaitu nilai R Square sebesar 0,825. Oleh karena itu, variabel bebas penelitian ini berpengaruh 82,5% terhadap variabel terikat, sisanya 17.5% dipengaruhi oleh faktor lain. Simpulan, variabel bebas penelitian ini secara individu berpengaruh positif signifikan terhadap variabel terikat. Kata Kunci: Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak, Pemahaman Internet, Penerapan Sistem E-Filling
Co-Authors Abadi Sanosra Achmad Syahfrudin Zulkarnnaeni Ade Rani Aprillia AGUNG MULYONO Aliyatus Syamilah Anistiana Amaliyatus Ari Sita Nastiti Atmanegara, Stivani Yanti Aulia Rachmaniyah Ayu Tinis Khaulia Ayuk Firdawati Bela Anggardini Catur Indah Sulistiyorini Citra Dwi Agustin Dea Alvionita Azka Denia Ratna Sari Devi Wulandari Devita Eka Lestari Didik Eko Pramono Dyah Probowulan Erika Puspita Sari Erike Wulandari Evi Lestari Faruq Syah Permana Putra Fathushobi Ridwan Rulistia Adji Fiel Afroh, Ibna Kamilia Fitriya, Elok GALUH SYAH PUTRA Gardina Aulin Nuha Heni Dwi Susanti Iid Pua Wadjo Imam Ghozali Indra Fatmawati Intan Sarifa Nuraeni Juli Rima Afiani La Ode Muhammad Ady Ardyawan Leni Siti Rukmana Deffi Lina Amelia Linda Indrawati Maharani, Astrid Malik Abdul Jabbar Muh. Bayu Muhammad Bayu Muhammad Bayu Muhammad Fathorossi Muhammad Luqman Hakim Muhammad Luqman Hakim, Muhammad Luqman Muhammad Yazir Nabila Zubaidi Nadhif Qotrunnada Ni Nyoman Putu Martini G Nina Martiana Nopa Dwi Saputra Nursaid Nursaid Nursaid Nurul Qomariah Octavia Paramitha Prijono, Wiwin Puguh Probowulan, Diyah Putri Gusti Aulia Rasid Rasid Rendy Mirwan Aspirandi Rika Astutik S, Sya?roni Slamet Wijiono Sukma Lesmana Susbiyani, Arik Suwarno Suwarno Sya’roni S Toni Herlambang Triono Triono Wijiono, Slamet Wiwin Puguh Prijono