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All Journal Media Mahardhika Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Soemaryono Soemaryono
Universitas Wijaya Kusuma
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya Soemaryono Soemaryono; Rudi Pratono; Ismangil Ismangil
Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 1, No 4 (2021): PADMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v1i4.13484

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements
STUDI INSTITUSIONALISASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD SERVER Faizah Faizah; Soemaryono Soemaryono; Ari Kamayanti
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.302

Abstract

Penelitian ini bertujuan untuk memahami bagaimana penerapan institusionalisasi Sistem Informasi Akuntansi berbasis Cloud Server. Pendekatan kualitatif institusional dalam menganalisa penerapan Sistem Informasi Akuntansi berbasis Cloud Server digunakan sebagai metode penelitian. Hasil penelitian ini menunjukkan identifikasi institusionalisasi coupling antara lain: proses implementasi lebih cepat, karena tidak perlu setting server; sistem networking sudah disiapkan sebelumnya oleh pihak vendor sebagai mitra bisnis; bersifat virtual, tidak memerlukan investasi hardware yang besar; koneksi lebih cepat, lebih stabil; lebih ringan dan memiliki sistem yang kompleks serta mudah di gunanakan (user friendly). Identifikasi institusionalisasi decoupling antara lain: karena sifatnya terbatas untuk development; jika ada tambahan data (kantor cabang baru), maka akan ada tambahan biaya guna menambah kapasitas server maya/cloud; biaya setting & maintenance mahal; tidak efektif bagi perusahaan menengah ke atas, dengan banyak kantor cabang disertai kapasitas data yang besar dan terus bertambah sepanjang waktu.
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILTY, KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022 – 2024) Elis Rahmawati; Soemaryono Soemaryono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6njj4241

Abstract

This study analyzes the effect of green accounting, Corporate Social Responsibility (CSR), and financial performance on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sampling technique used was purposive sampling, resulting in 49 companies with a total of 147 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 23. The results indicate that green accounting has a negative and significant effect on firm value, CSR has no effect on firm value, while financial performance has a positive and significant effect on firm value. Simultaneously, green accounting, CSR, and financial performance have a significant effect on firm value.
FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9cwehr95

Abstract

This research delves into how the size of a public accounting firm, the time it takes to complete an audit, whether a company is publicly owned, and its financial health, or distress, affect whether or not a company changes auditors. The main goal here is to look at the practical impacts of these things – the firm's size, how long audits take (audit delay), if the company is public, and its financial standing – on companies in the manufacturing sector switching their auditors. This study looked at a group of 37 businesses. To test the ideas, the researchers used t-tests and F-tests. The findings show that there's a noticeable link between the size of the accounting firm and how likely a company is to switch auditors. But, other things like audit delay, whether the company is public, and any financial distress didn't seem to have a big effect on auditor switching.
Co-Authors Ari Kamayanti Elis Rahmawati Faizah Faizah Ismangil Ismangil Rudi Pratono