Article Per Year (5 Year)
p-Index From 2021 - 2026
3.614
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Reswara: Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Pengabdian Sosial Jurnal Akuntansi dan Keuangan
Surianto Ilham
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH KINERJA KEUANGAN TERHADAP TOTAL KREDIT PADA BANK SULTRA Satriana Satriana; Arnadi Chairunnas; Surianto Ilham; Iien Rohmati Nisa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2742

Abstract

This study aims to analyze the influence of financial performance on total credit distribution at Bank Sultra. Financial performance is projected through four main variables: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR). Using a quantitative research design with a causal associative approach, this study focuses on the causal relationships between variables. The study population includes Bank Sultra's quarterly financial reports for the 2014-2018 period, accessed through the bank's official website. Data analysis was performed using IBM SPSS Statistics version 27 software to ensure the accuracy of hypothesis testing. Partial results indicate that ROA, NPL, and LDR significantly influence total credit, indicating that profitability, asset quality, and liquidity are key determinants of credit policy. Conversely, the BOPO variable was found to have no significant impact on total credit individually. However, simultaneous testing confirmed that ROA, BOPO, NPL, and LDR collectively significantly influence total credit at Bank Sultra. These findings provide important implications for bank management in managing financial ratios to optimize credit expansion. Future researchers are advised to add other independent variables to broaden the scope of the analysis. Keywords: Total Credit, Return on Assets, BOPO, Non-Performing Loans, Loan to Deposit Ratio.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2020-2024 Rahmiati Rahmiati; Arnadi Chairunnas; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2746

Abstract

The Effect of Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) on Profitability in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020–2024This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of financial statements of mining sector companies listed on the IDX during 2020–2024. The sample consists of 8 companies with a total of 40 observations selected using purposive sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 29. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on profitability with a significance value of 0.729 (> 0.05). Meanwhile, Debt to Equity Ratio (DER) has a significant effect on profitability with a significance value of 0.029 (< 0.05). However, simultaneously, Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) do not have a significant effect on profitability, as indicated by a significance value of 0.720 (> 0.05). The R value of 0.256 indicates a weak relationship between the independent variables and profitability. The R Square value of 0.065 indicates that Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) together explain only 6.5% of the variation in profitability, while the remaining 93.5% is influenced by other variables outside this study Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Profitability, Mining Companies.
PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Sri Wulandari; Sasmita Nabila Syahrir; Surianto Ilham; Hasmawati Timpa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2747

Abstract

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto. Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 Ikbal Ikbal; Bustang Bustang; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2784

Abstract

This study uses a quantitative approach with secondary data obtained from financial statements, annual reports, and company sustainability reports. The research sample was determined using a purposive sampling method and resulted in 8 mining companies with a total of 40 observation data over five years. The independent variable in this study is Green Accounting, measured using a dummy variable based on the disclosure of environmental costs in the sustainability report, while the dependent variable is financial performance measured using Return on Assets (ROA). Data analysis was conducted using descriptive statistical analysis, classical assumption tests, and simple linear regression analysis with the help of SPSS software. The results show that the implementation of Green Accounting has no effect on the financial performance of mining companies. This indicates that environmental costs incurred by companies are more considered as a burden that can reduce profits in the short term, so they do not have a direct financial impact on the company. These findings indicate that the implementation of Green Accounting in mining companies is still not a determining factor in improving the company's financial performance
PENGARUH SISTEM AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA BALASARI KEC. POLEANG BARAT Maharani Maharani; Sasmita Nabila Syahrir; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2820

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KUALITAS LAPORAN REALISASI PELAKSANAAN APB DESA BALASARI KEC. POLEANG BARAT T.A 2023 Sri Surti Ramadani; Sasmita Nabilah Syahrir; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2858

Abstract

The Effect of the Implementation of Public Sector Accounting and Internal Supervision on the Quality of the Realization Report of the Village Revenue and Expenditure Budget (APBDes) in Balasari Village, Poleang Barat District, Fiscal Year 2023. This research was conducted under the supervision of Sasmita Nabila Syahrir, SE., M.Ak., CA., ACPA as the first supervisor and Surianto Ilham, SE., M.Acc., Ak., CA as the second supervisor. The objective of this study is to understand the impact of public sector accounting implementation and internal supervision on the quality of the APBDes realization report. This study employs a quantitative method combined with an associative approach. Data collection was conducted using a questionnaire distributed to 45 respondents consisting of village officials and community members using purposive sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that the implementation of public sector accounting does not have a significant effect on the quality of the APBDes realization report (p-value 0.226 > 0.05). Meanwhile, internal supervision has a positive and significant effect (p-value 0.000 < 0.05). This indicates that better internal supervision leads to better quality financial reports. On the other hand, the implementation of public sector accounting is not yet optimal due to limited competence of village officials and lack of training. This study concludes that improving the quality of village financial reports is more influenced by effective internal supervision. Therefore, the village government should strengthen supervision and provide training to improve transparency, accountability, and compliance with regulations
Restrictions on Digital Transformation on Micro and Small Enterprises in Kolaka Regency Sapriyadi Sapriyadi; Surianto Ilham; Andi Rezah Tenri Zizih
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.549

Abstract

The results of the National Digital Transformation Index (TDN) measurement in Southeast Sulawesi Province in 2022 are 44, indicating that digital transformation is still classified as C (adequate). Limited technology adoption and low innovation in business among micro and small business actors are one of the causes of low performance in the business pillar, which affects the acquisition of the TDN Index score. This study aims to investigate the factors that inhibit the implementation of digital transformation among micro and small business actors in Kolaka Regency. The sample in this study is 106 micro and small business actors with various types of businesses, including culinary, fashion, handicrafts, and agribusiness. Binary logistic regression analysis was used to estimate the inhibiting factors influencing the implementation of digital transformation in micro and small businesses. The study's findings reveal that digital knowledge, digitalization training, and digital transaction security are the primary factors hindering digital transformation among micro and small business actors in Kolaka Regency. Micro and small business actors who are unable to access information and participate in the digital community, have not received digital marketing and financialization training, and have not utilized the official digital transaction system are more likely to remain digitally untransformed. Meanwhile, the availability of digital devices and digital ecosystems does not have a significant influence on digital transformation. These findings recommend strategies to enhance digital transformation for micro and small business actors by focusing on increasing digital literacy and knowledge, continuous digitalization training, and building trust in the security of digital transactions.
Co-Authors Agusriyadin, Agusriyadin Andi Rezah Tenri Zizih Andi, Mutiara Sari Anisa Puput Rahayu Arisman Arisman Arnadi Chairunnas Bustang Bustang Bustang Bustang Dewi Sarmila Evhi Evhi Fahmi Fahmi Femas Aditiya Fitra, Ramad Arya Hardilla, Hardilla Hasmawati Timpa Hikmawati Icha Apriani Iien Rohmati Nisa Iien Rohmatin Nisa Ikbal Ikbal Iswan, Andi Juhardin Juhardin Jumriani, Jumriani Kartomo, Kartomo La Ode Turi La Sudarman Lusiani, Kadek Evi Maharani Mardiana Marshanda, Ade Linda Nekstriani Nichen, Nichen Nur Anisa Nurul Hidayati Poniasih Lelawatty Rahmiati Rahmiati Ramad Arya Fitra Risal, Muh Afdal Sabarudin , Sabarudin Sabarudin Sabarudin Samsiar Samsiar Sapriyadi Sapriyadi, Sapriyadi Sarimuddin, Sarimuddin sasmita nabila syahrir Sasmita Nabila Syahrir Sasmita Nabilah Syahrir Satriana Satriana Shalsa Billa Fausya Shalsya Kirana Handayani Putri Siskawati, Siskawati Sri Rezeki Sri Surti Ramadani Sri Wulandari Sufiani Sufiani Sukrin, Simun Sulqifly, Sulqifly Supardi, Dewi Syahrir, Sasmita Nabila Syahrul Muhamad Tias Astarima Triani, Neks Yuyun Anggraini Zulman, Zulman