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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Jurnal Equity Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Dialektika: Jurnal Ekonomi dan Ilmu Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Social and Management Studies (IJOSMAS) Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Golden Ratio of Auditing Research International Journal of Contemporary Accounting Indonesian Journal of Emerging Trends in Community Empowerment Equity
Riyan Harbi Valdiansyah
Universitas Budi Luhur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Derivative Instrument and Earnings Management: Does Listing on the Stock Exchange matter? Riyan Harbi Valdiansyah; Etty Murwaningsari; Sekar Mayangsari
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.240

Abstract

The researcher conducted this study to obtain empirical evidence of derivative instruments, on the earnings management, which was moderated by listing factors on the Indonesian Stock Exchange in banking industry for the 2015-2020 period. This study applies a quantitative approach, which highlights the analysis of numerical data processed by statistical procedures. This study applies unbalanced panel data with 268 banking data listed and non-listed on the Indonesia Stock Exchange. The results describe that derivative instrument negatively effect on earnings management, while the listing factor has a positive impact on earnings management. In addition, banks listed on the Indonesia Stock Exchange have a lower effect of derivative instruments on earnings management. This study has limitations in terms of the use of variables that have not considered the effect of implementing IFRS 9 on the provision of defaulted loans which may have different results if this is considered. In the end, the researcher hopes that the authorities will increase the effectiveness of monetary policy transmission by increasing derivative transactions with hedging purposes that can function as a tool to minimize bank profits. In addition, further research can use other variables that affect banking earnings management by adding new indicators to make this measurement robust and generally accepted.
Peranan Sustainable Finance Pada Industri UMKM Indonesia: Peluang Dan Tantangan Riyan Harbi Valdiansyah; Dian Widiyati
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.713

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant environmental impact. They have the potential to innovate in terms of environmental science and make relevant contributions to technology and environmental improvement. This literature review aims to explore the role of MSMEs in promoting sustainable development and environmental conservation. This study employs descriptive analysis to systematically present collected data. The research findings assert that the primary obstacle to sustainable finance implementation is the need to persuade businesses and society that prioritizing nature and considering sociological effects will lead to more profitable and sustainable outcomes. To shift the mindset of economic actors from short-term profits to long-term welfare, we need innovative ideas. The challenges of green microfinance development in Indonesia can be attributed to external and internal credit constraints. By transitioning from conventional financing to sustainable financing, SMEs can reap long-term benefits. Understanding this concept will enable economic actors to participate in the significant shift towards a sustainable and inclusive economy. Stakeholders must collaborate to assist SMEs in facing the challenges of adopting sustainable finance. Promoting sustainable access to financing for SMEs requires a holistic approach from the government, financial institutions, and private sector. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam mencapai tujuan Pembangunan Berkelanjutan (SDGs), dan secara keseluruhan dapat memiliki dampak lingkungan yang signifikan, terkait dengan praktik produksi konvensional yang lebih mengedepankan sumber daya alam secara mendalam. UMKM juga memiliki potensi untuk berinovasi dari sisi lingkungan dan memberikan kontribusi yang relevan terhadap teknologi dan perbaikan lingkungan. Desain penelitian ini adalah tinjauan pustaka. Sifat penelitian ini adalah analisis deskriptif, yang menggambarkan data yang telah dikumpulkan secara teratur. Hasil penelitian ini menunjukkan bahwa tantangan terbesar dalam menerapkan keuangan berkelanjutan adalah meyakinkan pelaku usaha dan masyarakat bahwa upaya untuk menghasilkan keuntungan akan lebih baik dan berkelanjutan jika dilakukan dengan mempertimbangkan potensi alam dan efek sosiologi terhadap masyarakat. Oleh karena itu, diperlukan gagasan untuk mengubah cara berpikir pelaku ekonomi dari fokus pada keuntungan jangka pendek menjadi fokus pada kesejahteraan jangka panjang. Tantangan pengembangan keuangan mikro hijau di Indonesia dapat dijelaskan sebagai pembatasan kredit eksternal dan pembatasan kredit internal. Peralihan dari pembiayaan konvensional ke pembiayaan berkelanjutan dapat memberikan manfaat jangka panjang bagi UMKM. Selain peluang untuk mengembangkan usaha, pengenalan konsep ini juga akan memungkinkan para pelaku ekonomi untuk berpartisipasi dalam perubahan besar menuju perekonomian yang berkelanjutan dan inklusif.Para pemangku kepentingan yang terlibat juga perlu bekerja sama untuk membantu UMKM menghadapi tantangan yang dihadapi dalam mengadopsi keuangan berkelanjutan. Diperlukan pendekatan holistik dari pemerintah, lembaga keuangan, dan sektor swasta untuk menumbuhkan akses UMKM terhadap pembiayaan berkelanjutan.
Relevansi strategi proyeksi laba rugi menjadi pengusaha kena pajak: Studi kasus pada usaha XYZ Giffary Ramadhan; Riyan Harbi Valdiansyah; Sri Rahayu
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1019

Abstract

Proyeksi keuangan adalah elemen penting dalam implementasi strategi untuk organisasi bisnis dan dilakukan oleh manajemen. Salah satu teknik perencanaan keuangan adalah proyeksi laba rugi, yang bertujuan untuk memperkirakan pendapatan dan pengeluaran di masa depan. Penelitian ini menyelidiki dampak dari proyeksi laba rugi terhadap bisnis XYZ, khususnya dalam mempersiapkan diri untuk menjadi pengusaha kena pajak. Untuk mencapai tujuan ini, peneliti menggunakan pendekatan deskriptif dan melakukan wawancara dengan pemilik bisnis untuk mengumpulkan estimasi penjualan dan pengeluaran saat ini. Temuan penelitian mengungkapkan bahwa setelah menjadi pengusaha kena pajak, XYZ mengalami penurunan laba yang signifikan karena keputusan pemilik untuk menurunkan harga jual. Implikasi dari penelitian ini diharapkan dapat menjadi sumber daya yang berharga bagi pemilik bisnis untuk menentukan langkah-langkah yang diperlukan untuk mencegah penurunan laba.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.488 KB) | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
How Accounting Information System Reflects on Resignation Intentions & Job Satisfaction: Gen-Z Effect Valdiansyah, Riyan Harbi; Karjono, Karjono; Novitasari, Desi; Nurhadinah, Nurhadinah
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9508

Abstract

This study investigates the influence of Accounting Information Systems on employee resignation intention, with job satisfaction operating as a mediating factor. Employee satisfaction may reduce the likelihood of resignation, despite challenges within the Accounting Information System environment. The researcher employed path analysis techniques, incorporating job satisfaction as a mediator. The study utilized SmartPLS 3.2.9 for regression analysis. The primary data, collected through an online questionnaire distributed via Google Forms to employees in accounting, finance, and tax at different hierarchical levels, were used. The results suggest that a robust Accounting Information System positively impacts job satisfaction but has no direct effect on resignation intention. Instead, it influences resignation intention through job satisfaction. The study found that the impact of the Accounting Information System on Gen Z respondents did not result in resignation intentions, while non-Gen Z respondents had a negative effect. The researcher recommends that financial literacy be increased among Gen Z individuals to appreciate the significance of the Accounting Information System and attain optimal job satisfaction, thereby avoiding resignation intentions.
A Comprehensive Strategy Formulation for Business Sustainability: A Case Study of a Coal Mining Company Nurjanah, Novia Siti; Valdiansyah, Ryan Harbi; Rahayu, Sri
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to evaluate the comprehensive strategy formulation of PT XYZ, an Indonesian coal mining company, by applying the IFE-EFE and QSPM methods. The research involved interviews with 10 senior management members from various divisions to obtain a holistic view of the company. The findings showed that the most effective strategy to boost sales during the current period is the optimal one among the four strategies identified through QSPM analysis. This study's results are expected to strengthen the sustainability of coal mining companies by improving management strategies through corporate strategy analysis. The researchers acknowledge the limitations in expanding the strategies used in the SWOT analysis, offering future researchers the chance to develop more comprehensive IPO development indicators as needed. Keywords: Strategy Formulation Comprehensive, IFE-EFE Matrix, SWOT, QSPM, Strategic Management
AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS Ariani, Ade; Sugi, Andi Neneng; Saparudin, Muhammad; Valdiansyah, Riyan Harbi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2122

Abstract

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.
AKUNTANSI MANAJEMEN STRATEGIS DALAM PERSPEKTIF REVOLUSI INDUSTRI 5.0 Indirman, Veri; Valdiansyah, Riyan Harbi; Rahayu, Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.497

Abstract

The Industrial Revolution has undergone several notable transformations, transitioning from the introduction of mechanization and steam power to the advent of digitalization, referred to as the Industrial Revolution 4.0. With the emergence of Industrial Revolution 5.0, or Society 5.0, emphasis has shifted towards the utilization of contemporary technologies, such as the Internet of Things (IoT), Artificial Intelligence (AI), and big data analysis, with the aim of effectively fulfilling human needs and enhancing social welfare. The overarching objective of Society 5.0 is to achieve harmonious equilibrium between economic progress and the resolution of social issues through the establishment of seamless interconnectivity between virtual and tangible realms. This study employed a qualitative methodology, specifically a scoping approach. It examines the impact of the Society 5.0 concept on the accounting perspective in strategic management, with the aim of facilitating more effective decision-making and enhancing the predictive capacity of an organization's future performance. The field of strategic management accounting, which supports the strategic management of corporations, has adapted to technological advancements. The application of digital technology in accounting enables more accurate and quality analyses, and improves the efficiency and effectiveness of the decision-making process. However, digital transformation also faces various challenges, including employee engagement, management support, and skill gaps. This research is expected to provide practical implications for industrial companies on how the Society 5.0 era changes the perspective of accounting in strategic management
The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability Riyan Harbi Valdiansyah; Juanita Agustina R; Ari Iswahyudi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art2

Abstract

This study examines the moderating effect of sustainable competitive advantage on the relationship between sustainable finance and bank profitability of Indonesian conventional commercial banks from 2019 to 2022. The study has found that sustainable finance has a positive impact on bank profitability (ROA and ROE). However, the impact of sustainable competitive advantage on bank profitability was only positive with ROA, suggesting that ROA is a more effective indicator of bank profitability for this study. Furthermore, the study indicates that the impact of sustainable finance on bank profitability (both ROA and ROE) is diminished by the delay in the implementation of sustainability reporting during the COVID-19 reporting period. The results of this study are likely to encourage banks to increase their sustainable finance and focus on improving the quality of sustainability reporting in order to gain a competitive advantage in the current banking industry landscape in Indonesia.
HOW DOES AN AUDITOR'S REPUTATION AFFECT GOVERNANCE AND FINANCIAL FRAUD IN INDONESIAN STATE-OWNED ENTERPRISES? Widya Apriana Rahayu; Novia Widyastuti; Annisa Salsabila Safanah; Riyan Harbi Valdiansyah
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3159

Abstract

This study explores how governance mechanisms affect financial statement fraud and the moderating influence of auditor reputation using moderated regression analysis on a sample of 72 Indonesian Stock Exchange-listed companies from 2019 to 2021. The commissioner boards significantly reduce financial statement fraud, whereas the audit committee's effect is insignificant. When moderated by audit quality, the commissioner boards significantly impact financial statement fraud, whereas audits have an insignificant effect on audit reputation moderation. This study provides insights for SOE top management on the effectiveness of governance mechanisms in preventing financial statement manipulation and enhances understanding of how these mechanisms, aligned with government legitimacy, can mitigate agency conflicts between SOE management and stakeholders. Future studies could investigate additional factors beyond corporate governance mechanisms or employ different criteria for measuring independent variables to obtain more comprehensive results.
Co-Authors Amalia, Meby Amrie Firmansyah Andi Neneng Sugi Hartati Annisa Salsabila Safanah Ari Iswahyudi Ariani, Ade Desy Anggraeni Diana Puspitasari Diana Puspitasari Etty Murwaningsari Giffary Ramadhan Hartati, Andi Neneng Sugi Hendra, H Herlina Lusmeida Indirman, Veri Juanita Agustina R Karim, Muhammad Karjono, Karjono Lorensa, Roro Lonita Maharani, Neni Meidijati, M Muhammad Ferdian, Saputra Mulyadi, Nanda Pramayasti Nanda Pramayasti Mulyadi Neni Maharani Novia Widyastuti NOVITASARI, DESI NURHADINAH, NURHADINAH Nurjanah, Novia Siti Putri, Sarah Widyana Rahayu, Sri Rizal, Josse Saparudin, Muhammad Sekar Mayangsari Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Widiyati, Dian Widya Apriana Rahayu