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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ekonomi Bisnis Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Environmental, Sustainability, and Social Science Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Renaissance Jurnal Bina Bangsa Ekonomika Jurnal PKM Manajemen Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Science and Society (IJSOC) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi Trisakti Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Suripto Suripto
Universitas Pamulang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PERAN AUDITOR DALAM MENJAGA ETIKA PROFESI DAN TATA KELOLA KORPORAT SELAMA PANDEMI COVID-19 Irsyad Haryono Aulia; Irsyad Maulana; Nurul Jannah; Suwito Suwito; Wardana Wardana; Suripto Suripto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11281

Abstract

Pandemi COVID-19 telah menimbulkan berbagai tantangan yang signifikan terhadap praktik audit, termasuk dalam menjaga etika profesi dan tata kelola korporat. Penelitian ini mengadopsi pendekatan deskriptif untuk menganalisis peran auditor dalam menjaga etika profesi dan mendukung tata kelola korporat yang baik selama masa krisis ini. Data dikumpulkan melalui studi literatur dan analisis dokumen dari berbagai firma audit di Indonesia. Hasil penelitian menunjukkan bahwa auditor memainkan peran kritis dalam mempertahankan transparansi dan akuntabilitas. Kendala seperti pembatasan fisik dan tekanan ekonomi menuntut adaptasi metode audit, dengan teknologi digital memegang peranan penting dalam menjaga komunikasi antara auditor dan klien. Studi ini memberikan pandangan mendalam tentang pentingnya etika dan profesionalisme dalam audit selama masa tidak pasti dan mengusulkan rekomendasi bagi profesi audit untuk memperkuat ketahanan dan integritas di masa mendatang.
ANALISIS PERAN AUDITOR INTERNAL PEMERINTAH DALAM MITIGASI RISIKO FRAUD PADA SEKTOR PEMERINTAHAN Yanie Sugianto; Asep Shofyan Permana; Suripto Suripto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12554

Abstract

Kecurangan di sektor pemerintahan merupakan permasalahan serius yang dapat mengancam stabilitas dan efisiensi penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk menganalisis peran auditor internal pemerintah dalam memitigasi risiko kecurangan. Metode yang digunakan adalah studi literatur dengan pendekatan deskriptif kualitatif, meneliti 10 jurnal yang relevan. Hasilnya menunjukkan bahwa auditor internal memainkan peran penting dalam mendeteksi dan mencegah penipuan dengan memeriksa kelemahan pengendalian internal secara menyeluruh dan menggunakan teknologi modern seperti Sistem Pelaporan Pelanggaran. Efektivitas audit internal didukung oleh kepemimpinan yang kuat dan kesadaran yang tinggi terhadap risiko kecurangan, serta kebijakan reformasi struktural yang tepat. Studi ini menyimpulkan bahwa audit internal yang efektif sangat penting dalam meningkatkan transparansi dan akuntabilitas dan merekomendasikan perlunya analisis komparatif antar wilayah untuk mengevaluasi keragaman praktik audit internal. Selain itu, penelitian lebih lanjut diperlukan untuk mengeksplorasi dampak teknologi informasi dan Sistem Pelaporan Pelanggaran dalam pencegahan penipuan, serta peran kepemimpinan dan budaya organisasi dalam mendukung fungsi audit internal.
Program Pengungkapan Sukarela Terhadap Tax Ratio dan Kepatuhan Sukarela Wajib Pajak Mahwiyah Mahwiyah; Mochamad Aditia Rachmawan; Yuliandi Akbar; Sunarto Sunarto; Suripto Suripto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5350

Abstract

The Voluntary Disclosure Program (PPS) allows taxpayers to voluntarily disclose unreported tax obligations for PPH payments based on their assets. The research method used is qualitative, with data collected from several Primary Tax Service Offices in Tangerang by distributing questionnaires with questions related to voluntary disclosure, the tax ratio, and taxpayer compliance to a number of respondents. The results show that voluntary disclosure has a positive and significant effect on the tax ratio, as indicated by the analysis results. Similarly, voluntary disclosure also has a positive and significant impact on taxpayer compliance. The panel data regression analysis reveals that voluntary disclosure influences both the tax ratio and taxpayer compliance, with the analysis results supporting this conclusion. Overall, the voluntary disclosure program positively and significantly affects both the tax ratio and taxpayer compliance.
Good Corporate Governance Dan Media Exposure Terhadap Carbon Emission Disclosure Dengan Pemoderasi Kinerja Lingkungan Muhamad Dicky Aprizal; Iin Rosini; Suripto Suripto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6158

Abstract

This research aims to provide empirical evidence on the influence of Good Corporate Governance and Media Exposure on Carbon Emission Disclosure, with Environmental performance as a moderating variable. The population in this study consists of companies listed in the Top 50 Big Cap Public Listed Companies on the Indonesia Stock Exchange from 2018 to 2022. The sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observational data points. The analytical technique and hypothesis testing were conducted using panel data regression analysis through Eviews-12. The results indicate that Good Corporate Governance has a negative effect on Carbon Emission Disclosure, while Media Exposure has a positive effect on Carbon Emission Disclosure. Environmental performance moderates the relationship between Good Corporate Governance and Carbon Emission Disclosure; however, it does not moderate the relationship between Media Exposure and Carbon Emission Disclosure.
Ukuran Perusahaan Memoderasi Hubungan Green Accounting, Intellectual Capital dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Suripto Suripto; Putri Anisya Islami
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4443

Abstract

This study aims to explore how green accounting, intellectual capital, and managerial ownership can affect firm value, with firm size acting as a moderating variable. The focus of this research is on companies listed in the Jakarta Islamic Index (JII) from 2018 to 2022, with a sample of 15 companies representing 75 data points. The analysis method used is multiple linear regression. The hypothesis testing results show that green accounting has a significant effect on firm value, as it can enhance the company's reputation and attractiveness to consumers, investors, and the broader public. Conversely, intellectual capital does not show a significant impact on firm value, possibly due to investors' lack of understanding of how companies manage their intellectual assets. Managerial ownership has a significant impact on firm value because managers' stock ownership strengthens the alignment between managerial and shareholder interests. This research provides new insights into the factors affecting firm value and highlights the importance of green accounting and managerial ownership in enhancing firm value in a competitive market.
Pengaruh Struktur Kepemilikan, Corporate Social Responsibility, Kebijakan Hutang Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Moderasi Suripto Suripto; Pipih Niviyanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4445

Abstract

This study aims to analyze the influence of Managerial Ownership Structure, Institutional Ownership Structure, Corporate Social Responsibility, and Debt Policy on Firm Value with Financial Performance as a moderator. The research was conducted by analyzing the financial reports of companies listed on the Kompas 100 Index of the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample consisted of 79 companies selected using a saturation sampling technique. The data used in this study were secondary data in the form of financial reports from each sampled company. The research methodology employed panel data regression, and the analysis was conducted using EViews 12 Student Version Lite software. The study found that the Random Effect Model (REM) was the best-fitting model. The results indicated that Managerial Ownership Structure, Institutional Ownership Structure, and Corporate Social Responsibility significantly influence Firm Value, while Debt Policy does not. Additionally, Financial Performance does not moderate the influence of Managerial Ownership Structure, Institutional Ownership Structure, Corporate Social Responsibility, and Debt Policy on Firm Value.
PERAN GREEN HUMAN CAPITAL DAN DUKUNGAN TEKNOLOGI DALAM MENDORONG IMPLEMENTASI AKUNTANSI BERKELANJUTAN: MODERASI KEPEMIMPINAN TRANSFORMASIONAL HIJAU PADA INDUSTRI PERHOTELAN DI JAKARTA Andi Muhammad Yasin; Prilian Catur Nugroho; Endang Ruhiyat; Suripto Suripto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/aqxkcf42

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green human capital  dan dukungan teknologi terhadap implementasi akuntansi berkelanjutan pada industri perhotelan di Jakarta, serta menguji peran kepemimpinan transformasional hijau sebagai variabel moderasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada 220 karyawan hotel yang dipilih menggunakan teknik simple random sampling. Analisis data dilakukan dengan menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa green human capital  berpengaruh positif dan signifikan terhadap implementasi akuntansi berkelanjutan. Dukungan teknologi tidak terbukti berpengaruh signifikan terhadap implementasi akuntansi berkelanjutan. Sementara itu, kepemimpinan transformasional hijau memiliki pengaruh positif dan signifikan secara langsung terhadap implementasi akuntansi berkelanjutan, namun tidak memoderasi hubungan antara green human capital  maupun dukungan teknologi dengan implementasi akuntansi berkelanjutan. Temuan ini mengindikasikan bahwa keberhasilan akuntansi berkelanjutan dalam industri perhotelan lebih ditentukan oleh kualitas sumber daya manusia dan peran kepemimpinan, dibandingkan oleh faktor teknologi semata. Penelitian ini memberikan implikasi praktis bagi manajemen hotel untuk memprioritaskan pengembangan sumber daya manusia hijau dan kepemimpinan berorientasi keberlanjutan dalam mendukung penerapan akuntansi berkelanjutan.
Analisis Kinerja Keuangan Bank Perkreditan Rakyat (BPR) di Wilayah Provinsi Jawa Barat Zsa Zsa Juventia; Rofina Amelia; Hartantri Setiasih; Suripto Suripto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6219

Abstract

This research aims to determine, identify and evaluate the financial performance of Rural Banks (BPR) operating in West Java Province in 2024. This research uses a quantitative descriptive statistical method with secondary data obtained from the official website of the Financial Services Authority (OJK). The data consist of quarterly financial statements of BPRs in West Java for 2024, with 76 out of 87 BPRs publishing their reports. Bank performance is analyzed using the CAMEL approach, which includes capital, asset quality, profitability, and liquidity. Capital is measured by the Capital Adequacy Ratio (CAR), asset quality by the Non-Performing Loan (NPL) ratio, profitability by Return on Assets (ROA) and the BOPO ratio, and liquidity by the Cash Ratio. The result show that 76 BPRs in West Java were in a stable condition in terms of capital and liquidity. However, 9 BPRs had weak asset quality, 1 BPR showed low ROA, and 3 BPRs had BOPO values indicating that efficiency still needs improvement.
WORKSHOP ASSEMBLY SAVING ENERGY LISTRIK BERBASIS TIMER THEBEN DI ASRAMA YATIM PIATU HIDAYATULLAH, PONDOK PETIR, KEC. BOJONGSARI, KOTA DEPOK Aripin Triyanto; Suripto Suripto; Misbah Priagung Nursalim
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 03 (2026): JUNI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan masyarakat, khususnya pengelola asrama yatim piatu Hidayatullah, dalam penerapan teknologi hemat energi listrik berbasis timer Theben. Permasalahan utama yang dihadapi yaitu penggunaan listrik yang belum terkontrol secara optimal sehingga menyebabkan pemborosan energi pada lampu penerangan dan peralatan listrik lainnya. Metode pelaksanaan dilakukan melalui workshop, pelatihan assembly panel timer, demonstrasi instalasi, serta pendampingan langsung terhadap peserta. Hasil kegiatan menunjukkan peserta mampu memahami prinsip kerja timer otomatis, melakukan perakitan sederhana, dan mengimplementasikan pengaturan waktu operasional listrik secara mandiri. Selain meningkatkan efisiensi penggunaan energi listrik, kegiatan ini memberikan wawasan mengenai pentingnya budaya hemat energi di lingkungan asrama.
Penerapan Platform Pemasaran Digital untuk Meningkatkan Omzet UMKM di Desa Waringin Jaya Bojonggede Kabupaten Bogor Dwi Uthari Nabilah; Selvi Trasviyati; Abdul Kadir; Nofryanti Nofryanti; Suripto Suripto
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.1937

Abstract

The rapid development of digital technology offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand market reach and enhance business competitiveness. Nevertheless, MSMEs in rural areas continue to encounter challenges in adopting digital marketing, including limited technological skills, restricted access to information, and low awareness of the importance of digital platforms. To address these issues, a Community Service Activity (PkM) was conducted in Waringin Jaya Village, Bojonggede District, Bogor Regency, from November 14 to 16, 2025. This activity involved 26 participants consisting of MSME actors, village officials, and community members. The program aimed to improve participants’ digital competencies by providing practical knowledge and skills in utilizing digital marketing platforms such as social media, online marketplaces, and websites to promote local products. The implementation method was based on a Participatory Action Approach, positioning MSME actors as active partners throughout the process. The activities included surveys, direct material delivery, simulations, and interactive discussions focusing on target market analysis, basic financial management, and digital product marketing strategies. The results showed an increase in participants’ understanding of digital marketing concepts, their ability to operate digital platforms, and their motivation to integrate technology into their business practices. This activity is expected to support MSME digital transformation, broaden market access, increase sales turnover, and contribute to improving rural economic welfare while reducing the digital divide.
Co-Authors Aah Koriah Abdul Kadir Achmad Juniawan Hendrianto Aditya Riky Nugroho Aditya Rizkia Dwi Saputra Anastasia Awa Andi Muhammad Yasin Anggun Anggraini Antania Shinta Yuwono Asep Shofyan Permana Bramantio Adi Nugroho Didi Sujadi Didik Setiawan Dwi Uthari Nabilah Effriyanti Effriyanti Effriyanti ENDANG RUHIYAT Erimina Halawa Fitri Dwi Febrianti Hartantri Setiasih Iin Rosini Immami Immami Indawati Indawati Ingga Maulana Irsyad Haryono Aulia Irsyad Maulana Jaka Mulyana Jayadih Jayadih Karmilah Karmilah Mahwiyah Mahwiyah Mira Deliana Misbah Priagung Nursalim Mochamad Aditia Rachmawan Muhamad Dicky Aprizal Nofryanti Nofryanti Novitaria Novitaria Nur Kemala Nurul Jannah Pipih Niviyanti Prilian Catur Nugroho Putri Anisya Islami Rizkiana Rizkiana Rofina Amelia Rosiati Parapat Selvi Trasviyati Sugiyanto Sugiyanto Suharmadi Suharmadi Sunarto Sunarto Suwito Suwito Syamsul Asmedi Syarifudin Syarifudin Triyanto, Aripin Wahyu Nurul Hidayati Wahyudi Widodo Wardana Wardana Widarnaka Widarnaka Witria Noviani Yanie Sugianto Yayah Rokayahe, Yudi Supriyanto Yuliandi Akbar Zsa Zsa Juventia