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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jambura Economic Education Journal Nusantara Science and Technology Proceedings REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Riset Akuntansi (RISTANSI) As-Syirkah: Islamic Economic & Financial Journal
Sukiswo, Wahyu Helmy Dimayanti
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Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
Analisis Sistem Informasi Akuntansi Penggajian untuk Meningkatkan Efektivitas Pengendalian Internal Qurunul, Shafa Salsabillah; Sukiswo, Wahyu Helmy Dimayanti
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.138-145

Abstract

The role of payroll accounting information systems is crucial in the functioning of a company, as they support decision-making processes and facilitate the implementation of employee payroll activities. The objective of this research is to assess the effectiveness of the payroll accounting information system implemented at PT Petronika Gresik, in accordance with established standards. The data for this study were collected through observation, interviews, and documentation analysis. The findings of the research indicate that the implementation of PT Petronika Gresik's payroll system and procedures has been effective in achieving internal control, particularly in the area of employee payroll management.   Abstrak Peran sistem informasi akuntansi penggajian sangat penting dalam berfungsinya suatu perusahaan, karena mendukung proses pengambilan keputusan dan memfasilitasi pelaksanaan kegiatan penggajian karyawan. Tujuan penelitian ini adalah untuk menilai efektivitas sistem informasi akuntansi penggajian yang diterapkan di PT Petronika Gresik, sesuai dengan standar yang telah ditetapkan. Data penelitian ini dikumpulkan melalui observasi, wawancara, dan analisis dokumentasi. Temuan penelitian menunjukkan bahwa penerapan sistem dan prosedur penggajian PT Petronika Gresik telah efektif dalam mencapai pengendalian internal khususnya pada bidang pengelolaan penggajian karyawan.
PENGARUH UKURAN PERUSAHAAN DAN ACHIEVEMENT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Tasri, Naufan Rahmanda; Sukiswo, Wahyu Helmy Dimayanti
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2441

Abstract

ABSTRAKTingginya kasus pencemaran lingkungan yang terjadi dikarenakan aktivitas perusahaan membuat masyarakat menuntut adanya pertanggungjawaban dari perusahaan melalui sustainability report. Adapun tujuan dari penelitian ini guna mengetahui pengaruh ukuran perusahaan dan achievement terhadap pengungkapan sustainability report pada perusahaan sektor basic material yang terdaftar di BEI tahun 2021-2023. Penelitian menggunakan pendekatan kuantitatif, dengan metode penentuan sampel menggunakan metode purposive sampling, sehingga didapatkan 20 perusahaan terpilih dari 103 perusahaan yang diteliti untuk tahun 2021-2023. Temuan ini mengungkapkan bahwasannya ukuran perusahaan maupun achievement berpengaruh terhadap pengungkapan sustainability report.ABSTRACTThe high number of environmental pollution cases that occur due to company activities has made the public demand accountability from companies through sustainability reports. The purpose of this study is to determine the effect of company size and achievement on sustainability report disclosure in basic material sector companies listed on the IDX in 2021-2023. The study used a quantitative approach, with the sample determination method using purposive sampling method, so that 20 companies were selected from 103 companies studied for 2021-2023. The findings reveal that company size and achievement have an effect on sustainability report disclosure.
Analisis Corporate Social Responsibility (CSR), Kinerja Lingkungan, dan Nilai Perusahaan Larasati, Risti Dinar; Sukiswo, Wahyu Helmy Dimayanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25110

Abstract

Tujuan Penelitian: Penelitian bertujuan untuk mengkaji mengenai analisis CSR, kinerja lingkungan, dan nilai perusahaanMetode Penelitian: Metode dalam penelitian menggunakan studi pustaka dan literature review. Menggunakan sumber data sekunder, menggunakan 9 artikel dari database google scholar dengan kata kunci. Penelitian yang dikaji adalah artikel-artikel yang diterbitkan pada tahun 2020 – 2024 dan berasal dari jurnal, prosiding, dan telaah pustaka.Kebaruan: Penelitian memiliki kebaruan dalam pendekatan literatur sistematis, focus pada studi terbaru, analisis kasus nyata, dan penekanan pada pentingnya implementasi nyata CSR dan kinerja lingkungan dalam membangun nilai perusahaan secara keberlanjutan.Temuan: Hasil penelitian menunjukkan bahwa terdapat adanya variasi hasil dari analisis CSR, kinerja lingkungan, dan nilai perusahaan. Terdapat kompleksitas dari hubungan CSR, kinerja lingkukngan, dan niali perusahaan yang disebabkan oleh persepsi stakeholder dan implementasi nyata di lapangan.Implikasi: Studi ini memberikan pemahaman lebih dalam kepada perusahaan mengenai pentingnya CSR dan kinerja lingkungan dalam mempertahankan dan meningkatkan nilai perusahaan.   Research Objectives: The study aims to examine the analysis of CSR, environmental performance, and firm value.Methodology: The method in the research uses literature study and literature review. Using secondary data sources, using 9 articles from the google scholar database with keywords. The research reviewed is articles published in 2020 - 2024 and comes from journals, proceedings, and literature reviews.Originality/Value: The research has novelty in its systematic literature approach, focus on recent studies, analysis of real cases, and emphasis on the importance of real implementation of CSR and environmental performance in building corporate value in a sustainable manner.Findings: The results show that there are many variations in the results of the analysis of CSR, environmental performance, and firm value. The complexity of the relationship between CSR, environmental performance, and firm value is due to stakeholder perceptions and actual implementation in the field.Implications: This study provides companies with a deeper understanding of the importance of CSR and environmental performance in maintaining and increasing firm value
Analisis Bibliometrik: Faktor yang Mempengaruhi Wajib Pajak Menggunakan Jasa Konsutan Pajak Santoso, Ilham Agung; Sukiswo, Wahyu Helmy Dimayanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/1scscr72

Abstract

This research uses a purposive selection method with five independent variables: taxpayer knowledge, taxpayer motivation, severity of tax sanctions, quality of tax services, and perception of tax consultants. The aim of this research is to determine the factors that influence business taxpayers' decisions to use tax consultants.
Determinasi Nilai Perusahaan Berdasarkan Profitabilitas, Ukuran Perusahaan, Sustainability Report, dan Komite Audit Wardani, Fatma Aulia; Susilowati, Endah; Sukiswo, Wahyu Helmy Dimayanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.26399

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang diteliti yaitu perusahaan perbankan yang terdaftar di BEI pada periode 2018-2023. Cara menentukan sampel menggunakan teknik purposive sampling dengan memberikan beberapa kriteria penelitian, sehingga menghasilkan 48 sampel pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan oleh perusahaan perbankan pada situs resmi perusahaan dan Bursa Efek Indonesia (BEI). Data tersebut kemudian di olah dengan menggunakan bantuan software IBM SPSS versi 30.Originalitas/Novelty: Keterbaruan dari penelitian ini yaitu dengan menambahkan variabel sustainability report dan komite audit sebagai variabel independen, dan fokus penelitian pada perusahaan perbankan.Hasil Penelitian: Penelitian ini mengungkapkan bahwa profitabilitas, sustainability report, dan komite audit tidak memiliki kontribusi terhadap nilai perusahaan. Sementara, ukuran perusahaan memiliki kontribusi terhadap nilai perusahaan.Implikasi: Penelitian mengimplikasikan bagimana pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan yang berguna bagi perusahaan perbankan. Penelitian ini juga berkontribusi dalam memberikan wawasan dan pemahaman baru mengenai pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Research Objectives: This study aims to empirically examine the influence of profitability, company size, sustainability report, and audit committee on company value.Research Method: This study uses a quantitative approach. The population studies is banking companies listed on the IDX in the 2018-2023 period. How to determine the sample using the purposive sampling technique by providing several research criteria, resulting in 48 observation sample. This research uses secondary data obtained from the annual report and sustainability report published by banking companies on the company’s official website and the IDX. The data was then processed using IBM SPSS software version 30.Originality/Novelty: The novelty of this study is by adding the sustainability report and audit committee as independent variable, and the research focus is on banking companies.Research Results:  This study reveals that profitability, sustainability report, and audit committee have no contribution to the company’s value. Meanwhile, the company size has a contribution to the company’s value.Implications: The study implicated how the influence of profitability, company size, sustainability report, and audit committee on the company’s value is useful for banking companies. This research also contributes to providing new insights and understandings about the influence of profitability, company size, sustainability report, and audit committee on company value.
DAMPAK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETERBUKAAN SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN Salsahira, Finanda; Sukiswo, Wahyu Helmy Dimayanti
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2676

Abstract

This study aims to evaluate the impact of ownership structure, board independence, and the presence of an audit committee on the transparency of internal control disclosures in the banking sector. A qualitative approach was employed through a literature review, analyzing ten selected articles sourced from Google Scholar. The findings indicate that institutional ownership, board independence, and the effectiveness of the audit committee significantly influence internal control disclosures. High institutional ownership enhances accountability and transparency, whereas concentrated ownership tends to limit disclosure due to its focus on short-term interests. An independent board of commissioners promotes more objective oversight and encourages information transparency, while a lack of independence may lead to conflicts of interest that hinder effective decision-making. An audit committee that performs its duties effectively contributes to stronger internal control oversight, while an ineffective committee may weaken transparency due to insufficient monitoring.
PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR PRODUK RUMAH TANGGA Ain, Alifiyah Qurrotul; Sukiswo, Wahyu Helmy Dimayanti
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.1032

Abstract

The implementation of Good corporate governance (GCG) values is a crucial factor for companies to operate efficiently and effectively, while maintaining stakeholder trust. The environment is constantly changing. Internal audit plays a strategic role as a supervisory function that supports the implementation of corporate GCG. This study aims to examine the effect of internal audit on the implementation of good corporate governance (GCG) in household product manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study is descriptive and quantitative, using secondary data from the annual reports of household product manufacturing companies listed on the IDX during the 2021–2023 period. The sample was selected purposively, yielding 10 companies. Data were analyzed using descriptive statistics, classical assumption tests, and simple linear regression. The results of this study reveal that internal audit does not have a significant effect on the implementation of GCG in household product manufacturing companies. Internal audits account for only 7.4% of GCG implementation, while other factors, such as the board of commissioners, organizational culture, and internal control systems, influence the remaining 92.6%. These results indicate that the company  must integrate other factors, and cannot rely solely on internal audits for the success of GCG implementation.Penerapan nilai-nilai Good corporate governance (GCG) menjadi faktor penting bagi perusahaan agar dapat beroperasi secara efisien dan efektif, serta menjaga kepercayaan para pemangku kepentingan. terus berubah. Audit internal berperan strategis sebagai fungsi pengawasan yang menunjang implementasi GCG perusahaan. Penelitian ini bertujuan untuk menguji pengaruh audit internal terhadap penerapan good corporate governance (GCG) pada perusahaan manufaktur produk rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif menggunakan data sekunder yang berasal dari laporan tahunan (annual report) perusahaan manufaktur di sektor produk rumah tangga yang terdaftar di BEI dalam kurun waktu 2021-2023. Pemilihan sampel dilakukan dengan metode purposive sampling menghasilkan 10 perusahaan sebagai sampel. Data dianalisis dengan menggunakan metode yang terdiri dari uji statistik deskriptif, uji asumsi klasik, dan uji regresi linear sederhana. Hasil penelitian ini mengungkapkan bahwa audit internal tidak berpengaruh signifikan terhadap penerapan GCG pada perusahaan manufaktur sektor produk rumah tangga. Audit Internal hanya menjelaskan 7,4%  penerapan GCG, sedangkan 92,6% lainnya dipengaruhi oleh faktor lain seperti dewan komisaris, budaya organisasi, dan sistem pengendalian internal. Hasil ini menunjukan bahwa keberhasilan penerapan GCG tidak bisa hanya mengandalkan pelaksanaan audit internal saja namun harus diintegrasikan dengan faktor-faktor lainnya
Penerapan Dan Kualitas Layanan Coretax Terhadap Kepatuhan WPOP Hipmi Cabang Surabaya Jayanti, Fitri Dwi; Sukiswo, Wahyu Helmy Dimayanti
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35730

Abstract

Tax reporting compliance among individual taxpayers plays an essential role in sustaining government revenue. Nevertheless, the level of compliance among young entrepreneurs remains relatively low. To address this issue, the government introduced the Coretax Administration System (CTAS) as part of tax administration modernization aimed at enhancing efficiency and improving service quality, although its implementation still encounters several technical obstacles. This research aims to analyze the effect of CTAS implementation and service quality on the level of tax reporting compliance among young entrepreneurs in Surabaya. A quantitative approach was employed using a survey method involving 105 respondents, who were selected through purposive sampling. The data collected were processed using Partial Least Squares (PLS) with the assistance of SmartPLS 4.0 software. The results indicate that both the implementation of CTAS and the quality of services significantly and positively influence tax reporting compliance, with an R-square value of 0.911. Among the variables examined, CTAS implementation shows the strongest contribution to compliance. These results underline the importance of optimizing the system and enhancing service quality to encourage sustainable tax reporting compliance.
Co-Authors Ain, Alifiyah Qurrotul Amir Mahmud Azmiyanti, Rizdina Endah Susilowati Fitri Dwi Jayanti Larasati, Risti Dinar Qurunul, Shafa Salsabillah Salsahira, Finanda Santoso, Ilham Agung Saputra, Nanda Wahyu Tasri, Naufan Rahmanda Ulfa Puspa Wanti Widodo Wardani, Fatma Aulia