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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi JURNAL AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Manajemen Jurnal Ekonomi Perusahaan Jurnal Abdimas Perbanas Asian Journal of Community Services (AJCS) Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Jurnal Karya untuk Masyarakat (JKuM) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sugi Suhartono
Institut Bisnis Dan Informatika Kwik Kian Gie
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pendampingan Berkelanjutan dan Pelatihan Penyusunan “Sustainability Company Profile” UMKM Toko Roti LindaYes Sugi Suhartono; Carmel Meiden; Yustina Triyani; Stefany Natasha Adrea; Maria Katharina Sare
Jurnal Abdimas Perbanas Vol. 3 No. 2 (2022): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v3i2.485

Abstract

Company profile is information about the company that is explained in a concise, clear and valid manner and is intended to increase the trust of potential investors and clients. Company profile is not just information showing location and contact information. Company profile shows potential investors, partners and potential consumers regarding the goods and/or services offered by the company. The Covid-19 pandemic that began to spread in Indonesia starting in March 2020 has had many impacts on business actors, especially Micro, Small and Medium Enterprises (MSMEs). Not a few business actors have gone out of business and were forced to stop their business due to the impact of the Covid-19 pandemic. In connection with the above, the Community Service Team (PkM) of the Accounting Study Program, the Kwik Kian Gie Institute of Business and Informatics (IBIKKG) carried out community service activities, to provide training and assistance in the preparation of a Sustainability Company Profile. This training and mentoring in the context of compiling a Sustainability Company Profile was held for MSME entrepreneurs in the East Jakarta Small Industry Center (PIK), especially the LindaYes Bakery. The purpose of this PKM activity is to help provide understanding to MSME entrepreneurs in East Jakarta PIK, especially LindaYes Bakery in compiling a sustainable company profile. Keywords: Company Profile, Sustainability
KEPUASAN KUALITAS PELAYANAN MEMEDIASI PENGARUH PENERAPAN E-FILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK : Studi Empiris Wajib Pajak Orang Pribadi di Kecamatan Cempaka Putih, Jakarta Tahun 2020 Veliska Florence; Sugi Suhartono
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.913

Abstract

Pajak merupakan salah satu sumber pendapatan negara terbesar yang diandalkan oleh Indonesia. Salah satu upaya untuk meningkatkan penerimaan perpajakan dengan meningkatkan kepatuhan wajib pajak. Layanan yang diberikan oleh Direktorat Jenderal Pajak adalah layanan pajak secara elektronik untuk memberikan kepuasan kepada wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh apakah layanan pajak secara elektronik yang diberikan berpengaruh terhadap tingkat kepatuhan wajib pajak dengan kepuasan kualitas pelayanan sebagai pemediasi. Sampel diambil dengan teknik non-probability sampling dengan metode judgement sampling dengan sampel sebanyak 100 responden. Teknik analisis data yang dilakukan adalah uji kualitas data, uji asumsi klasik, uji analisis regresi, dan uji sobel untuk mengetahui pengaruh variabel mediasi. Hasil penelitian menunjukkan bahwa penerapan e-Filling berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak, kepuasan kualitas pelayanan berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak, penerapan e-Filling berpengaruh positif dan signifikan terhadap kepuasan kualitas pelayanan, penerapan e-Filling berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak melalui kepuasan kualitas pelayanan.
KEMAMPUAN KUALITAS AUDIT MEMODERASI PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS Sugi Suhartono; Arshinta Chandra Sari
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.435

Abstract

This study aims to determine the influence of the hexagon fraud factor, namely financial stability, nature of industry, total accrual total assets, CEO's Education, frequent number of CEO's picture, state owned enterprise on potential fraudulent financial statements with audit quality as a moderating variable. This study uses company objects in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was a non-probability sampling technique using purposive sampling method, resulting in 164 samples. The results show that financial stability, nature of industry and total accrual total assets have a positive effect on the potential for fraudulent financial reporting. CEO's education, frequent number of CEO's picture, and state owned enterprise have no effect on the potential for fraudulent financial statements. The moderating variable of audit quality is proven to be able to weaken the positive effect of financial stability on the potential for fraudulent financial reporting. The moderating variable of audit quality is not able to weaken the positive influence of nature of industry and total accruals of total assets on potential fraudulent financial statements.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Meidy Aurora Caesaria; Sugi Suhartono
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1014

Abstract

Firm value is an important aspect to describe the success of company owners and shareholders which is often associated with stock prices which are often used as a tool to influence investors' views of a company. This study aims to determine the effect of financial performance such as the level of profitability, leverage, and liquidity on firm value and how the effect of audit quality in moderating the effect of financial performance on firm value in food and beverage sub-sector companies listed on the IDX in 2018 – 2021.  The object of this study is 27 food and beverage sub-sector companies listed on the IDX in 2018 – 2021 so that 108 observational data were obtained. This research shows that it is proven that profitability has a positive influence on company value and audit quality is able to strengthen the positive influence of profitability on firm value. While leverage and liquidity have not been shown to have a positive effect on the value of the company. Quality audits are also unable to moderate the positive effect of leverage and liquidity on firm value.
Pelatihan Penyusunan “Sustainability Company Profile” Bagi UMKM Eksportir dan Eksportir Potensial di Jakarta Carmel Meiden; Sugi Suhartono; Ari Hadi Prasetyo; Yustina Triyani; Sri Handoko Sakti
Jurnal Karya untuk Masyarakat (JKuM) Vol 5, No 1 (2024): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v5i1.1061

Abstract

Peluang ekspor bagi pelaku UMKM Indonesia masih sangat terbuka terutama untuk produk-produk non-migas. Dengan mengacu pada regulasi yang terkait dengan keberlanjutan sebaiknya seorang eksportir yang berkeingan berbisnis dengan pelaku industri di Singapura, sangatlah penting untuk selalu mengikuti peraturan dan persyaratan yang ditetapkan. Company profile (profil perusahaan) menjadi salah satu cara untuk meningkatkan daya saing internasional bagi UMKM. Profil perusahaan menjelaskan secara ringkas, valid, dan obyektif agar para calon investor dan klien timbul rasa kepercayaan terhadap perusahaan. Sehubungan dengan hal tersebut di atas maka Tim Pengabdian kepada Masyarakat (PkM) Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie (IBIKKG) melaksanakan kegiatan pengabdian masyarakat, dengan mengadakan pelatihan dan pendampingan penyusunan Sustainability Company Profile bagi UMKM Ekportir dan UMKM yang mempunyai potensi untuk dapat menembus pasar ekport terutama ke Singapura. Hasil kegiatan PKM ini adalah memberikan pemahaman kepada para pengusaha UMKM yang memiliki potensi eksport yang ada di Jakarta. Dengan menggunakan contoh kasus Toko Roti LindaYes yang telah mampu menyusun profil perusahaan berkelanjutan sebagai praktik contoh baik (best practice), kegiatan ini dapat meningkatkan jumlah UMKM yang mampu menembus pasar global. ABSTRACT Export opportunities for Indonesian MSME players are still widely open, especially for non-oil and gas products. With reference to sustainability-related regulations, it is highly advisable for an exporter interested in doing business with industry players in Singapore to consistently adhere to the established regulations and requirements. Creating a company profile is one of the strategies to enhance international competitiveness for MSMEs. The company profile succinctly, validly, and objectively describes the company, aiming to instill confidence in potential investors and clients. In connection with the above, the Community Service Team (PkM) of the Accounting Study Program at the Kwik Kian Gie Institute of Business and Informatics (IBIKKG) conducts community service activities, organizing training and providing guidance in the development of Sustainability Company Profiles for exporting MSMEs, especially those targeting the export market, particularly to Singapore. The outcome of this PkM activity is to provide understanding to MSME entrepreneurs with export potential in Jakarta. By using the case study of LindaYes Bakery, which has successfully developed a sustainable company profile as a best practice example, this initiative has the potential to increase the number of MSMEs capable of penetrating the global market.
Fraud Hexagon: Deteksi Fraudulent Financial Report Setiawan, Johan; Suhartono, Sugi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.803

Abstract

Tujuan penelitian ini adalah untuk melihat pengaruh fraud hexagon yang di proksikan dengan financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion terhadap kecurangan laporan keuangan. Kecurangan laporan keuangan pada penelitian ini diukur dengan F-Score. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI pada tahun 2018-2020. Penelitian ini menggunakan teknik purposive sampling terhadap 37 perusahaan perbakan. Analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik yang terdapat pada SPSS versi 26. Financial stability, external pressure, ineffective monitoring, change in auditor, change of director, ego/arrogance, collusion tidak berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan dalam penelitian ini, namun financial target berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan.
Audit quality weakens earnings management effect on company value Rondonuwu, Kezia Hany Josefin; Suhartono, Sugi
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.923

Abstract

Managers frequently use earnings management techniques to boost company value by making financial reports appear good to investors. Because of this earnings management, investors may choose the wrong investments, and share prices may fall that lowering the company's worth. Theoretically, audit quality can minimize earnings. Yet, whether audit quality can reduce the impact of earnings management on company value has not been clearly disclosed. This study aims to provide an answer to this topic by applying the agency theory, signal theory, and market efficiency theories. Companies in the primary consumer goods industry that list on the Indonesia Stock Exchange (IDX) in 2018–2020 are the objects used. 141 businesses in total were chosen as samples using the purposive sampling methodology. The study's use of moderated regression analysis (MRA) demonstrates that earnings management has a detrimental impact on business value. Additionally, it was discovered that the detrimental impact of earnings management on firm value might be mitigated by audit quality. Practically, this study confirms that the use of reputable auditors can minimize earnings management and protect against a decline in firm value. Subsequent research can examine whether a company's reputation can reduce public suspicion of earnings management. Plagiarism Check
Evaluating the impact of hexagon fraud on potential financial statement fraud with audit quality as a moderator Winata, Liana Angelina; Suhartono, Sugi; Dema, Yosef
Jurnal Ekonomi Perusahaan Vol. 31 No. 1 (2024): March-August 2024
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v31i1.1157

Abstract

Agency theory states that fraudulent financial reporting involves deliberate actions that misrepresent financial data, often driven by conflicting interests between agents and principals. On the other hand, the GONE theory attributes fraud to greed, opportunity, needs, and exposure. This study investigates the influence of the fraud hexagon on the likelihood of fraudulent financial reporting, with audit quality as a moderating factor. Therefore, the authors purposively selected 40 industrial sector companies listed on the Indonesian Stock Exchange from 2020 to 2022, ending with 120 observations as the sample. Data analysis with pooling tests and MRA tests reveals that total asset accrual and holding multiple positions contribute to the potential for fraudulent financial reporting. However, financial targets, CEO education, engagement in government projects, and industry nature exhibit no significant impact. Additionally, the moderating effect of audit quality fails to mitigate the positive influence of financial targets and industry nature on fraudulent financial reporting potential. Future research can employ logistic regression and incorporate additional independent variables.
Analisis Perbandingan Akurasi Model Prediksi Financial Distress pada Perusahaan Manufaktur Sektor Consumer Cyclical: (Studi Kasus Subsektor Tekstil dan Garmen di BEI 2020-2022) Natania, Clarissa; Suhartono, Sugi
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1124

Abstract

Financial distress merupakan suatu kondisi dimana perusahaan sedang mengalami kesulitan keuangan dimana perusahaan tidak mampu lagi untuk membayar kewajibannya pada kreditur. Financial distress merupakan salah satu penyebab terjadinya kebangkrutan. Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan antara model Altman, Springate, dan Grover dan untuk mengetahui model prediksi yang paling akurat dalam memprediksi financial distress. Teori yang mendasari penelitian ini adalah teori agensi dan teori sinyal. Sampel yang digunakan adalah perusahaan manufaktur sektor consumer cyclicals sub sektor tekstil dan garmen yang terdaftar pada Bursa Efek Indonesia periode 2020-2022. Hasil dari pengumpulan sampel tersebut mengahasilkan 19 perusahan dan 57 sampel penelitian. Penelitian ini menggunakan analisis deskriptif, uji normalitas, uji paired sample t-test, dan analisis menggunakan persamaan pada ketiga model prediksi financial distress. Hasil dari penelitian ini adalah terdapat perbedaan diantara ketiga model dalam memprediksi financial distress dan model Springate menjadi model dengan tingkat akurasi tertinggi dalam memprediksi financial distress sebesar 80,70% dan type error masing-masing sebesar 1,75% dan 17,54% untuk type error 1 dan type error II.
ANALISIS KEMAMPUAN KUALITAS AUDITOR MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Evangelista; Suhartono, Sugi
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1043

Abstract

The long-term goal of a company is to increase the value of the company. If the company’s financialperformance increases, the value of the company will also increase and vice versa. However, in reality, financial performance does not always move in tandem with company value. As happened in several state-owned companies. This study aims to determine the effect of financial performance on firm value which will then be moderated by auditor quality The objects of this research are 21 non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was purposive sampling. Data testing carried out in this study was descriptive analysis test, pooling test, classic assumption test, regression analysis test with Moderated Regression Analysis and hypothesis testing with SPSS version 26 program. The rusults of the research it was concluded that profitability has a positive effect on firm value. Liquidity has a negative effect on firm value. Solvability has no effect on firm value. Auditor quality is not able to strengthen the positive effect of profitability on firm value. Auditor quality is not able to strengthen the negative effect of liquidity and solvency on firm value.
Co-Authors Adi Saputro, Jevontius Aldrin Winata Aldy Mardanny Aleksander, Gabriel Angel Putri Angeline, Patricia Ari Hadi Prasetyo Arshinta Chandra Sari Bonnie Mindosa Carmel Meiden Carmel Meiden CARMEL MEIDEN Carmel Meiden David Halim Dergibson Siagian Dina Nurhasanah Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Evangelista Febby Felicia Chrisantha Felicia Siswanto Fenny Putrianti Fransisca, Veronica Grace, Cecilia Kezia Octaviani Kristianto, Andreas Bayu Leonard Pangaribuan Lily Harjati Lionardi, Margaretha Maria Katharina Sare Meidy Aurora Caesaria Mulyani Mulyani Nangoy, Gavriel Faith Natania, Clarissa Novertasya Jessica Prima Apriwenni Puspitasari, Agnes Putri, Viona Putrianti, Fenny Putrianti, Fenny Raka Raka Rondonuwu, Kezia Hany Josefin Setiawan, Johan Sri Handoko Sakti Stefany Natasha Adrea Suatmi, Bernadetta Dwi Triyani, Yustina Veliska Florence Vika Hendraswari Viony Sinatraz Winata, Liana Angelina Yosef Dema Yulianni Yulianni Yustina Triyani Zulfikar Ikhsan Pane