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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam JEM17: Jurnal Ekonomi Manajemen Journal of Innovation in Business and Economics Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Applied Business and Management (AJABM) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Analysis Journal
Setu Setyawan
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards Setu Setyawan; Ahmad Juanda; Lia Candra Inata
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.23903

Abstract

Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS. Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis. Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS. Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations. Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.
Pelatihan Dan Pendampingan Optimalisasi Menejemen Penganggaran Dan Pelaporan Keuangan SMA Boarding School Aisiyiyah Lawang Setu Setyawan; Ahmad Juanda
Studi Kasus Inovasi Ekonomi Vol. 7 No. 01 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Pelatihan dan pendampingan optimalisasi manajemen penganggaran dan pelaporan keuangan SMA Aisyiyah Boarding School Lawang, memberikan pelatihan dan pendampingan penyusunan rencana anggaran sekolah berbasis kinerja. Anggaran berbasis kinerja dapat memberikan informasi tingkat keberhasilan dengan  output yang dihasilkan  dengan basis pengukuran yang sudah distandarkan. Metode pengabdian yang digunakan adalah metode PRA (Participatory Rapid Appraissal) merupakan metode yang mengutamakan kecepatan keberhasilan tujuan melalui keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Sebelum program pelatihan dimulai  dengan pre test dengan mitra untuk menguji tingkat kemampuan memahami dan pengetahuan tentang topik yang persoalan dan teknologi informasi yang mendukungnya,  pada awal pelatihan  pre- test dengan hasil  nilai rata rata 60 dan setelah pelatihan dan pendampingan nilai rata rata meningkat 85. Output yang dihasilkan selama pengabdian telah tersusunnya RAPBS berbasis Kinerja dan Prototype Model Sistim Informasi Pengelolaan Keuangan Anggaran (berbasis Excel).
Pelatihan Optimalisasi Manajemen Penganggaran Dan Pelaporan Keuangan SMP ‘Aisyiyah Boarding School Malang Setu Setyawan; Ahmad Juanda
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 2 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i2.23994

Abstract

Ibm. Optimalisasi Menejemen Anggaran Dan Pelaporan Keuangan SMP Boarding Sechoal Aisiyiyah Lawang. Kab, Malang, memberikan pelatihan penyusuanan rencana anggaran sekolah berbasis kinerja. Rencana Anggaran Pendapatan Belanja Sekolah (RAPBS) berbasis kinerja dapat meberikan informasi tingkat Output yang dihasilkan dengan indikator pengukuran yang sudah distandarkan. Metode pengabdian yang digunakan adalah metode PRA (Participatory Rapid Appraissal) merupakan pengembangan sistem yang mengutamakan kecepatan pengembangan melalui keterlibatan user atau Pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Program pengabdian yang telah dilakukan dengan tahapan pre test dengan menguji tingkat kemampuan dan ketrampilan menguasai konsep penganggaran dan tekhnologi informasi khsusunya program Excel, hal tersebut untuk memberikan model pelatihan yang tepat pada akhir periode pelatihan dilakukan past test dengan hasil nilai pre test rata rata 60 dan setelah pelatihan nilai rata rata meningkat 85. Output yang dihasilkan selama pengabdian telah tersusunnya Prototipy RAPBS berbasis Kinerja dan Sistim Informasi Pengelolaan Keuangan Anggaran (berbasis Excel).
PELATIHAN PENYUSUNAN ANGGARAN BERBASIS KINERJA DI SMP MUHAMMADIYAH 6 DAU Juanda, Ahmad; Setyawan, Setu; Oktavendi, Tri Wahyu
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.14849

Abstract

This service focuses on Performance-Based Budgeting at Muhammadiyah 06 Dau School, Malang Regency. The purpose of this service is to improve the quality, realization, and evaluation of performance appraisals. The method used in the community service program uses a method that goes through stages, namely: Determining the vision, mission and goals; Determination of Activities; FGD for preparation of budget components. The results of this training are in the form of knowledge and expertise in performance budgeting. The pre-test score of the training participants was on average 60 and after the training was carried out the average score increased to 93.Based on the preparation of the performance-based School Budget Work Plan (RKAS) it can be denied that the participants in the performance-based preparation of the School Budget Work Plan (RKAS) are 5 people consisting of the school principal and school treasurer. The results of this dedication show that the trainees should not only be school principals and treasurers, but teachers and teaching aids should not be alone but need to be supplemented with adequate computer facilities. The implication of this service is financial performance of Muhammadiyah 06 Dau School more effective and Efficient.  
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTIM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA TPST “MULYOAGUNG”: PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTIM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA TPST “MULYOAGUNG” Setusetyawan; Ahmad Juanda; Dhaniel Syam
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i1.18445

Abstract

Pengabdian masyarakat berkaitan dengan pelatihan dan pendampingan atas penyusunan asset dan pelaporan keuangan berbasis MS Excel (excel for accounting). Tujuan pengabdian adalah memberikan kemampuan kepada pengelola TPST (Ketua, Bendahara, Administrasi Keuangan) pendataan asset dan penyusunan pelaporan keuangan TPST yang berkualitas juga mendukung kecepatan informasi keuangan yang dibutuhkan pengelola dan stakeholders tata kelola keuangan yang akuntabel. Metode pelaksanaan pengabdian mengunakan model RAD (Rapid Application Development) yaitu metode yang melibatkan penggunan didalam penyusunan model (prototype), perbaikan sampai model siap untuk di gunakan. Untuk mengetahui seberapa besar tingkat keberhasilan penggunan model lebih dahulu dilakukan Pre test dengan menggali kemampuan dasar tentang pengoperasian MS Offices khususnya excel. Skor yang dicapai pada saat pre test rata rata sebesar 60. Selanjutnya, setelah dilakukan pelatihan dan pendampingan skornya meningkat menjadi 78. Dari hasil evaluasi tersebut dilakukan pendampingan untuk meningkatkan kemampuan yang maksimal.
Fraud Diamond Model To Detecting Financial Reporting Fraud: Effectiveness Social Media Transparency as A Moderating Juanda, Ahmad; Setyawan, Setu; Candra Inata, Lia
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.33984

Abstract

Purpose: The purpose of this study is to test and analyze pressure factors, opportunities, rationalization and capability in detecting financial statement fraud. Also, testing and analyzing the effectiveness of social media transparency in moderating the perspective of the diamond fraud model to detect indications of financial statement fraud. Methodology/approach: The data used in this study are secondary data obtained by documentation techniques. The population of this study is all State-Owned Enterprise (SOE) companies in 2022. Findings: The results found that there was a positive influence between pressure, opportunity and the ability to detect financial statement fraud, while the negative effect was only found in rationalization. The effectiveness of social media transparency strengthens the relationship between pressure variables, rationalization, the ability to detect indications of financial statement fraud. Meanwhile, the effectiveness of social media transparency weakens the relationship between opportunity variables to detect indications of financial statement fraud. Practical implications: This research contribution can be used as input to companies to detect model factors, namely diamond fraud in detecting financial statement fraud and can be used for investors to be more careful in investing funding in certain companies through the impact of financial statement fraud. Originality/value: The Diamond fraud model in detecting financial statement fraud with its moderation variable is the effectiveness of social media transparency. This research is a replication and development of previous research, the difference: this study uses data from all state-owned companies, to strengthen the theory of the new diamond fraud model and ascertain whether it can be used as a reference to find out the causes of financial statement fraud, this study uses the effectiveness of social media transparency as a moderation variable
ANALISI PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA BUDIDAYA PERIKANAN BERDASARKAN PSAK 69 (STUDI KASUS UMKM SEMAR FISH) Yuaninda, Naila Putri; Leniwati, Driana; Juanda, Ahmad; Jati, Ahmad Waluya; Setyawan, Setu; Affan, Muhammad Wildan
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.4136

Abstract

Penelitian ini bertujuan untuk mengetahui pengolahan aset hayati pada Ikan Semar berdasarkan PSAK-69. Penelitian ini menggunakan paradigma interpretatif menggunakan studi kualitatif. Proses Analisis dilakukan berdasarkan kesesuaian mengenai pengakuan, pengukuran, dan pelaporan aset hayati. Penelitian ini menggunakan sumber data primer berupa wawancara dengan pemilik usaha dan karyawannya serta data sekunder berupa dokumentasi yang diperoleh dari catatan aset, jumlah total aset dan dokumen laporan keuangan pada tahun sebelumnya. Ada beberapa temuan setelah melakukan analisis, yaitu Semar Fish mengukur aset biologis berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Kedua, untuk pengungkapan aset hayati, Semar Fish belum melakukan depresiasi dan depresiasi tarif pada ikan lele. Ikan lele yang telah mencapai usia panen hanya dijual berdasarkan harga pasarnya. Ketiga, Semar Fish melakukan pencatatan keuangan secara manual dan hanya mencatat hasil penjualan, biaya pembelian benih, biaya persiapan budidaya, dan alokasi biaya tidak langsung yang melekat pada proses budidaya. Secara garis besar, perusahaan Semar Fish mengakui aset hayati berupa ikan lele yang masih berbentuk bibit sehingga ikan tersebut dapat dipanen dan menghasilkan nilai ekonomis. Pengukuran aset hayati masih belum dilakukan secara rinci karena diukur berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Dan untuk keterbukaan aset, masih belum diungkapkan menurut PSAK 69 karena hanya melakukan pembukuan manual dan hanya mencatat biaya yang dikeluarkan selama proses pemeliharaan dan hasil penjualan ikan lele, namun belum melakukan penyusutan ikan lele yang telah dipanen.
Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS) Ahmad Juanda; Setu Setyawan; Lia Candra Inata
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17507

Abstract

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.
Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability? Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15208

Abstract

Purpose: The objective of this study is to examine and analyze the impact of carbon emission disclosure and carbon trading on improving corporate sustainability. Method: The data used in this study are secondary data obtained by documentation techniques. The sample in this study used 130 manufacturing companies in 2023. The data analysis technique in this study used IBM SPSS Statistics 26 software with stages including descriptive statistics, classical assumption tests, multiple linear regression analysis. Findings: The results of the study show that carbon emission disclosure has a positive effect on business sustainability. While carbon trading policies do not affect business sustainability. Carbon trading policies have not been widely implemented by companies in Indonesia, because companies in Indonesia are still in the process of preparing to implement carbon trading policies. Novelty: Research in Indonesia on the impact of carbon emission disclosure and carbon trading leading to business sustainability is still rarely conducted, researchers focus on company performance and bridge the issues related to environmental damage caused by manufacturing companies, efforts that can be made by manufacturing companies. Therefore, it is necessary to conduct research on the impact of carbon emission disclosure and carbon emission trading policies on business sustainability.
Green Accounting Analysis (Reduce, Reuse, Recycle) to Improve Financial Performance: a Case Study of Kud Tani Bahagia 1 Mojokerto Hamdani, Helmi Difa; Leniwati, Driana; Setyawan, Setu; Jati, Ahmad Waluya; Affan, Muhammad Wildan
JEM17: Jurnal Ekonomi Manajemen Vol 10 No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v10i1.131917

Abstract

This study aims to implement the concept of 3R Green Accounting, namely (Reduce, Reuse, Recycle) by using an interpretive paradigm, this study tries to interpret the 3R concept whether it affects financial performance with a case study design, and the research combines 3 concepts in green accounting, namely, environmental costs, social costs, and economic costs in the implementation of green Accounting in KUD Tani Bahagia 1. The data was obtained by conducting in-depth interviews with employees at KUD and the surrounding community. The results of the interviews were grouped and the data was simplified before being analyzed and conclusions drawn. This in-depth research also reveals whether there are costs caused by the 3R concept and whether it will affect the financial performance of KUD. By considering the principles in accounting. Keywords : Green Accounting; 3R (Reduce, Reuse, Recycle); Financial Perfomance;
Co-Authors Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Ahmad Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Amdini, Ismi’ Nor Anisa Nadia Hijriani Argadiredja, Haurina Maknuun Arslinda Dwi Pratiwi Bayu Pamungkas Candra Inata, Lia Dhaniel Syam Dhaniel Syam Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Hamdani, Helmi Difa Hijriani, Anisa Nadia Ihyaul Ulum Inata, Lia Candra Ismi’ Nor Amdini Lia Candra Inata Lia Candra Inata Lia Candra Inata Lutfirrahman Lutfirrahman Lutfirrahman, Lutfirrahman Masiyah Kholmi Mega Indah Puspita Sari Mohamed, Nafsiah Muhammad Muhammad Muhammad Wildan Affan Nafsiah Mohamed Naseer, Maryam Shahuneeza Nurcahya, Adi Sindhu Reyna Oktavia Adytira sherly sherly Siti Zubaidah Sri Wahjuni Latifah Tri Wahyu Oktavendi Waluya Jati Waluya Jati, Waluya Wicaksono, Agung Prasetyo Nugroho Yolanda Yolanda Yolanda Yolanda, Yolanda Yuaninda, Naila Putri