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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Dharma Laksana BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Manajemen dan Akuntansi
Rudi Pratono
Universitas Wijaya Kusuma Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENERAPAN BALANCE SCORE CARD (BSC) SEBAGAI ALAT PENILAIAN KINERJA PT SAMATOR GAS INDONESIA Rudi Pratono
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.670

Abstract

Successful implementation of the Balanced Scorecard is largely determined by the process of preparing/developing the Balanced Scorecard itself. Balanced Scorecard is a new framework that integrates the various measures derived from the company's strategy. Preparation of the Balanced Scorecard PT Samator Gas Industry based on 2011 Business Plan. Information on the Balanced Scorecard development has not been adequately communicated to all levels of the organization. Application of Balanced Scorecard in the Gas Industry PT Samator not preceded by a preparation that support the implementation of this system. These programs include participation and socialization. Management company to change the view on the concept of Balanced Scorecard. Measures in the scorecard is not simply a static model can not be changed. The drafting team to integrate the Balanced Scorecard strategy Samator PT Gas Industry as a whole into the scorecard PT Samator Gas Industry. Keywords: Balance Score Card, Performance.
Early Warning Sistem Perusahaan Era Pandemi Covid-19 Dwi Bhakti Iriantini; Soemaryono Soemaryono; Rudi Pratono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.935

Abstract

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
Pelatihan Laporan Perpajakan Bagi Siswa SMK Surabaya Soemaryono Soemaryono; Rudi Pratono; Ismangil Ismangil
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23438

Abstract

Pelaksanaan kegiatan   pengabdian   kepada   masyarakat   ini bertujuan   untuk  mengembangkan keilmuan khususnya bidang perpajakan bagi para peserta khususnya murid sekolah menengah kejuruan , serta memberikan  bekal    pengetahuan didalam meningkatkan  ketrampilan  praktek pelaporan perpajakan yang diterapkan oleh direktorat jenderal pajak.   Sasaran yang dituju adalah siswa Sekolah Menengah Kejuruan (SMK) Surabaya Jurusan Akuntansi. Kegiatan pengabdian masyarakat ini pesertanya sebanyak 40 siswa dan 5 orang guru pendamping.  Metode   pengabdian   kepada masyarakat   yang   dilakukan   dengan   cara   memberikan materi pengetahuan yang bersifat teori dan pratek   yang   dimulai   dari pemahaman pengertian perpajakan, pengertian pajak penghasilan, tarip pajak pengahasilan , jenis formulir perpajakan, fungsi masing-masing formulir perpajakan dan pengisian surat pemberitahuan pajak untuk wajib pajak orang pribadi maupun wajib pajak badan. Hasil yang dicapai dalam kegiatan ini para peserta atau siswa memahami teori perpajakan secara fundamental yang berlaku di indonesia Serta mampu memahami menghitung pajak penghasilan yang harus dibayar baik untuk wajib pajak orang pribadi maupun wajib pajak badan, prosedur pelaporan perpajakan, formulir-formulir yang harus dilengkapi dalam laporan perpajakan,  tata cara membayar pajak, melaporkan surat pemberitahuan perpajakan serta laporan pembetulan jika terjadi kesalahan didalam laporan perpajakan.
PENGARUH INDEPENDENSI, BEBAN KERJA, TEKANAN WAKTU, DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Savira Adryanti Firdasari; Rudi Pratono
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/snrfef63

Abstract

The credibility of financial statements depends heavily on the quality of audits conducted by independent auditors. A decline in audit quality is believed to be influenced by various factors, including independence, workload, time pressure, and audit fees. This study aims to test and analyze the effects of independence, workload, time pressure, and audit fees on audit quality at Public Accounting Firms (PAFs) in the Surabaya area. This study employs a quantitative approach using inferential statistical analysis. The study population comprises all auditors at PAFs in Surabaya who are actively registered with the Financial Services Authority (OJK). A purposive sampling technique was used, resulting in 91 respondents. Primary data were collected through the distribution of structured questionnaires using a five-point Likert scale. Data analysis was conducted through data quality checks, tests of classical assumptions, and hypothesis testing using multiple linear regression analysis with IBM SPSS Statistics version 23. The results indicate that, when analyzed individually, the independent variables have a positive and significant effect on audit quality, whereas workload, time pressure, and audit fees do not have a significant effect. Simultaneously, these four variables influence audit quality; however, the coefficient of determination (R² = 0.184) indicates that the research model can explain only 18.4% of the variation in audit quality, while the remaining 81.6% is influenced by other factors outside the model. These findings indicate that auditor independence is the most influential variable in the research model regarding audit quality. On the other hand, the low value of the coefficient of determination suggests that there are still other factors outside the model that have a greater impact on audit quality, which should be examined in future research.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, PENGALAMAN DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI SURABAYA Naurah Candra Aprilia; Rudi Pratono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2025): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mxssbs36

Abstract

This study aims to analyze the influence of auditor competence, auditor independence, auditor professionalism, auditor experience, and auditor workload on audit quality at Public Accounting Firms (PAFs) in Surabaya. The study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms in Surabaya. The sampling technique used was purposive sampling, with the criteria that respondents had at least one year of work experience as auditors and were willing to participate in the study. The collected data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS) software. The results indicate that auditor competence, auditor independence, and auditor professionalism have a positive effect on audit quality. Auditors who possess strong knowledge, technical skills, objectivity, and professionalism tend to produce more reliable and higher-quality audits. Meanwhile, auditor experience and auditor workload do not have a significant effect on audit quality. Nevertheless, auditors continue to maintain the quality of audit results in accordance with auditing standards and professional codes of ethics, thereby producing audit reports that can be relied upon by users of financial statements.
Co-Authors Dwi Bhakti Iriantini Ismangil Ismangil Naurah Candra Aprilia Savira Adryanti Firdasari Soemaryono Soemaryono