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All Journal Journal of Accounting and Investment Jurnal Ilmu dan Riset Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Pengabdian Dharma Laksana Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Jurnal Penelitian Inovatif BIP'S : Jurnal Bisnis Perspektif Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Inovasi Pengabdian Masyarakat Pasundan Community Service Development TGO Journal of Community Development Jurmas: Jurnal Pengabdian Masyarakat

Anang Subardjo

STIESIA Surabaya

Author-ID : 1310838

Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Zebriyanti, Devi Eka; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence profitability, leverage, firm size, auditor opinion, and the size of Public Accountant Office to the audit delay. The population is all banking companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling which is done by selecting sample based on certain criteria which is desired by the researcher. The samples are 31 companies with five years observation period so 155 observation objects have been selected. The data is the secondary data in the form of annual financial statement of the company which has been obtained from Indonesia Stock Exchange (IDX). The data analysis technique has been done by using multiple linear regressions and its significance level is 5%. The result of the research shows that firm size and the size of public accountant has negative influence to the audit delay. Meanwhile, profitability, leverage and auditor opinion do not have any influence to the audit delay.Keywords : Profitability, Leverage, Firm Size, Auditor Opinion, Size of Public Accountant Office

PENGARUH STRUKTUR KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MEDIASI: STRUKTUR MODAL Sayekti, Neny Winda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out whether the capital structure is able to mediate the correlation betweenfinancial structure and investment decision to the firm value in LQ45 Companies which are listed in IndonesiaStock Exchange Indonesia. This research is a quantitative research. The population is all companies which arelisted in LQ-45 index in Indonesia Stock Exchange Indonesia in 2013-2015 periods, the sample collectiontechnique has been carried out by using purposive sampling so that 26 companies from various sector in LQ-45index have been selected as samples. In this research the measurement of assets structure is used to compare fixedassets with the total assets, the firm size has been done by using log assets, capital structure which has been doneby using DER and the firm value has been done by using PBV. Based on the result of hypothesis test, it can beconcluded that assets structure give positive influence to the firm value; firm size give negative influence to thefirm value meanwhile the investment decision does not give any influence to the firm value. Capital structure asintervening variable does not give any influence to correlation between investment decisions to the firmcompany.Keywords: Asset structure, firm size, investment decision, capital structure firm value.

ANALISIS FAKTOR â FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI WILAYAH KPP PRATAMA Wurianti, Exti Lusiani Ega; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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One of the elements of state income which is always chosen as the main revenue is tax. This research is meant to examine the consciousness of paying tax has an influence to the compliance of to pay tax, to examine the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax, to examine good perception on tax system has an influence to the compliance to pay tax, to examine whether the service quality to pay tax has an influence to the compliance to pay tax, to examine whether the socialization has an influence to the compliance to pay tax. This research is an associative research. The population is taxpayers in the area of KPP Pratama Surabaya Wonocolo. The sample collection technique has been done by using purposive sampling and 75 taxpayers have been selected as samples. This research applies primary data the questionnaires are issued to the taxpayers and it contains closed questions. The results of the research are: (1) the consciousness of paying tax has an influence to the compliance to pay tax; (2) the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax; (3) the good perception on tax system has an influence to the compliance to pay tax; (4) the service quality to the taxpayers has an influence to the compliance to pay tax; (5) the socialization has an influence to the compliance to pay tax.Keywords: Consciousness, Comprehension and Knowledge to pay Tax, Service Quality, Socialization

TINJAUAN TERHADAP PILIHAN MAHASISWA AKUNTANSI PADA KARIR DI BIDANG SISTEM INFORMASI AKUNTANSI Mia Ika Rahmawati; Anang Subardjo
Jurnal Riset Ekonomi dan Bisnis Vol 13, No 2 (2020): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v13i2.2286

Revolusi Industri 4.0 adalah pengubah permainan untuk profesi di bidang sistem informasi akuntansi khususnya. Ini memotivasi peneliti untuk menganalisis lebih lanjut perspektif siswa pilihan karir dalam sistem informasi akuntansi. Tujuan dari penelitian ini adalah untuk mengeksplorasi minat siswa untuk memilih dan tidak memilih karir di Bidang Sistem Informasi Akuntansi. Penelitian ini dilakukan dengan menggunakan kuesioner. Responden adalah mahasiswa sarjana akuntansi. Hasil penelitian menunjukkan bahwa siswa yang tertarik dengan karir AIS lebih tinggi daripada mereka yang tidak tertarik. Siswa yang memilih dalam karir AIS ditentukan beberapa faktor seperti Kemudahan dalam menguasai materi kursus AIS, Saran dari pengawas akademik, Saran Dosen, Potensi gaji tinggi, dan minat pribadi dalam AIS. Sebaliknya, siswa yang tidak memilih karir di bidang AIS dengan delapan faktor utama, hanya ada 3 penyebab yaitu materi AIS sulit, peluang Karier tidak menjanjikan, dan tidak merasa cocok.

Etika Bisnis Dan Inovasi Produk Makanan Dan Minuman UMKM Di Kecamatan Semampir Surabaya yesa cahayaning; Suhermin Suhermin; Budiyanto Budiyanto; Anang Subardjo
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i1.9313

The Covid-19 pandemic has had an adverse impact on the sustainability of Indonesia's economic life, especially for Small, Micro and Medium Enterprises (MSMEs). The strategy of MSME actors in dealing with the Covid-19 pandemic situation can allegedly be done through online product marketing. Based on the identification of the previous problem, the Covid-19 pandemic has caused MSME turnover to decline. Because usually these products from MSMEs are marketed to customers at meetings organized by the surrounding community, innovation means an idea, product, information technology that can be used. MSME actors make interesting flyers about their products to be distributed to various business social media so that they can be known by a wide audience. Amondeys Cake and Adirasa Cake have tried to develop themselves through this online marketing. However, beverage SMEs still need creative efforts to produce unique and interesting products.

A Bibliometric Analysis of Accounting in the Blockchain Era Mia Ika Rahmawati; Anang Subardjo
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to conduct a comprehensive accounting and blockchain analysis with a bibliometric study.Design/Methodology/Approach: The sample consisted of 67 documents published in the 2017-2021 period using the Scopus database with keywords: accounting and blockchain. This study utilized VOSviewer software to provide graphical analysis of bibliometric data and visualization of research results.Research findings: From the visualization, three main groups (colors) of nine clusters were generated. The red area consists of topics related to blockchain technology, ledger technology, and Bitcoin. The green cluster area includes keywords related to the application and the design science research methodology. Lastly, the blue area focuses on accountants and millennial accountants. From the network analysis results, it can be stated that accountants and millennial accountants accepted the presence of blockchain technology. They could integrate blockchain into the company's business model and make their work easier. From these findings, a research methodology emerged, especially in conducting blockchain research, namely the design science research approach.Theoretical contribution/Originality: With the new and hyped topic of blockchain in the accounting sphere, the bibliometric analysis would be able to review multiple studies efficiently and offer a systematic, transparent, and replicable literature review. Also, it guides researchers to the most influential works and maps areas of research with less subjective bias. Besides, it enables analysis more objectively and reliably and improves the quality of the review.

Inovasi Model Bisnis Inkubasi dan Kolaborasi dalam Meningkatkan Kinerja UMKM Surabaya di Era 4.0 Anang Subardjo; Mia Ika Rahmawati
Jurnal Penelitian Inovatif Vol 2 No 1 (2022): JUPIN April 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.36

UMKM memiliki kontribusi yang besar dalam perekonomian Indonesia, agar tetap dapat bersaing dengan perubahan lingkungan yang cepat utamanya perkembangan teknologi informasi di era 4.0, maka dibutuhkan inovasi model bisnis bagi UMKM. Oleh karena itu Tujuan Penelitian ini adalah merumuskan Inovasi model bisnis inkubasi dan kolaborasi pada Usaha Kecil, Mikro dan Menengah (UMKM) 4.0 dalam upaya memperkuat dan menopang UMKM khususnya di era digitalisasi 4.0. Penelitian ini melakukan pendekatan kualitatif dengan melakukan identifikasi masalah, observasi, pendampingan dan Focus Group Discussion (FGD) dengan pemilik UMKM. Analisis data dilakukan dengan memetakan model bisnis UMKM 4.0 dengan Canvas Analysis sebagai bagian dari strategi bisnis SME dengan menganalisis kelemahan dan kekuatan UMKM ditinjau dari 9 faktor. Dari Analisis Canvas, maka UMKM membutuhkan Strategi Inkubasi Bisnis yang inovatif didasarkan pada Strategi Kolaborasi tiga pemangku kepentingan plus satu; Pemerintah, Perguruan Tinggi, Koperasi, dan pemanfaatan teknologi informasi. Pemerintah memberikan kemudahan sertfikasi PIRT, Perguruan Tinggi memberikan pelatihan laporan keuangan yang bankable, Koperasi Skomill sebagai Inkubator memberikan mentoring bisnis, pengurusan legalitas usaha, branding dan Pemasaran baik offline maupun online di Tokopedia sehingga UMKM bisa naik kelas. Inovasi model bisnis Inkubasi dan kolaborasi dapat memperkuat dan menopang UMKM di era digitalisasi 4.0 sehingga UMKM bukan lagi menjadi Superman akan tetapi Superteam. Dengan desain Inovasi Model Bisnis Inkubasi UMKM 4.0, pemilik UMKM mendapatkan arahan yang jelas dalam menjalankan usahanya sehingga dapat bersaing dan meningkatkan kinerjanya.

Pengaruh faktor-faktor retail image terhadap keputusan membeli konsumen Pada PT. Naramitra Tarra Surabaya Anang Subardjo; Basuki Rachmat
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 2 (2010): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Keputusan membeli konsumen sangat dipengaruhi oleh citra dari perusahaan ritel tersebut (retail image). Faktor-faktor retail image yang mempengaruhi keputusan membeli konsumen pada perusahaan Ritel meliputi : Store Location, Merchandise, Pricing, Customer Service, Physical Facilities. Penelitian ini bertujuan untuk mengeksplorasi dan mengetahui pengaruh faktor-faktor Retail Image terhadap keputusan membeli pelanggan pada PT. Naramitra Tarra Surabaya. Data dikumpulkan dengan menggunakan kuesioner dengan menggunakan 22 pertanyaan , yang terdiri dari 19 pertanyaan untuk retail image dan 3 pertanyaan untuk keputusan membeli konsumen. Dari jumlah populasi 250- orang diambil sampel 71 responden dan teknik pengambilan sampelnya adalah stratified proposional random sampling. Kemudian data dilakukan uji validitas dan reliabilitas selanjutnya dianalisis dengan menggunakan teknik regresi linear berganda. Hasil penelitian ini mendukung Hipotesis yang menyatakan Ada pengaruh secara simultan faktor- faktor retail image terhadap keputusan membeli konsumen pada PT. Naramitra Tarra Surabaya. Hal ini dapat diketahui dari nilai F test sebesar 11.859 yang lebih besar dari F tabel yang hanya sebesar 2,3560 dan tingkat signifikansi a yang dicari sebesar 0.000 lebih kecil dari tingkat signfikansi a yang sudah ditentukan sebesar 0.05. faktor Customer service memiliki nilai t test yang paling tinggi yaitu sebesar 2.882 yang lebih besar dari t tabel yang hanya sebesar 1.9971 dan tingkat signifikansi sebesar 0.005 yang lebih kecil dari nilai tingkat signifikansi (a) yang sudah ditentukan 0.05/2 = 0.025. ha! ini menunjukkan bahwa customer service memiliki pengaruh yang paling dominan terhadap keputusan membeli pelanggan pada PT. Naramitra Tarra Surabaya.

Metode Penilaian Akuntansi Agrikultural Berdasarkan IAS 41: Implementasi Fair Value Accounting Anang Subardjo
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 2 (2011): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Agricultural activity is the management by an entity of the biologicaltransformation of biological assets for sale, into agricultual produce or intoadditional biological assets. Biological transformation comprises the processes ofgrowth, degeneratin, production, and procreation that cause qualitative orquantitave changes in biological asset.IAS 41 prescribes, among other things, the accounting treatment for biologicalassets during the period of growth, degeneration, production, and procreation,and for the initial measurement of agricultural produce at the point of harvest.Measurment and valuation in IAS 41 is consistent with a systematic shif in thedominant measurement paradigm away from traditional historical costaccounting model. Implementing Fair Value Accounting proponents point to theenhanced decision usefulness and transparency of fair value informationattributable to its timely reflection of current market conditions.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Penyebaran Kepemilikan Terhadap Struktur Modal Perusahaan Anang Subardjo
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this research is to test the inJluence of managerial ownership, institutional ownership, and shareholder dispersion on capital structure companies. Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 2008-2009 used as samples. This research provides evidence that first, managerial ownership has negative and significant effect to capital structure (debt ratio)- Second, institutional ownership has negative and significant effect to capital structure. Third, shareholder dispersion has negative but not significantly effect to capital structure(debt to ratio).

Co-Authors Agustin, Risa Dwi Andrea Arneyani Banusu, Andrea Arneyani Anindhyta Budiarti Anisya Istifaroh, Anisya Annisah, Annisah Ayu Fadhilaturrochmah, Ayu Basuki Rachmat Budianto Budiyanto Budiyanto Budiyanto Budiyanto cahayaning, yesa Depi Milayati, Depi Febriana, Rahma Gunadi, Arif Idayati, Farida Inayatillah, Yulia Itsnaini, Hafidah Mufliha KURNIA KURNIA, KURNIA Laili, Siti Nur Lazia, Hanefi Mami Mia Ika Rahmawati Mukhamad Najib Puspita, Mery Dwilinda Qurrotul Ain, Qurrotul Rahayu, Yuliastuti Ramadhani, Yesa Ramadhani, Yesa Cahayaning Sayekti, Neny Winda Stephanus Himawan Cristy Putra, Stephanus Himawan Suhermin, Suhermin Tambunan, Widya Novita Berliana Wiranata, Sri Roso WUNER, DHANY RISCHARD Wurianti, Exti Lusiani Ega Yesa Cahayaning Yesa Cahayaning Rarnadhani Yulianto, Franky Christian Yunita, Erlinda Vira Zebriyanti, Devi Eka

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