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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Proceeding UMSurabaya
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : proceeding umsurabaya

 1 
STRATEGI BISNIS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN Della Nurmala Sari; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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ABSTRACT  This study aims to examine business strategy and accounting conservatism on company performance. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample of this study amounted to 42 pieces selected based on the purposive sampling technique. This study uses quantitative methods with secondary data sources incomplete company annual financial statements. This study indicates that business strategy affects company performance, while accounting conservatism does not affect company performance.Keywords                   :Business Strategy; Accounting Conservatism; Company Performance
PENGARUH KONSERVATISME AKUNTANSI PADA EFISIENSI INVESTASI DAN INOVASI Nurul Qomariyah; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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ABSTRACT   The purpose of this study is to assess the role of conservatism on investment efficiency and firm innovation. Accounting conservatism is considered to reduce management's encouragement to invest in fixed assets that are not in accordance with opportunities. Innovation and conservatism seem to be contradictory concepts, innovation involves risk taking and invention, while conservatism embodies prudence and risk aversion. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during 2019 using a purposive sampling technique. The data analysis method used is simple linear regression analysis. The empirical results of this study indicate that the accounting conservatism variable has no effect on investment efficiency. While the variable accounting conservatism has a significant effect on innovation.Keywords                   : Accounting Conservatism; Investment Efficiency; Innovation
EVALUASI PENGUKURAN KINERJA BALANCE SCORECARD PADA PERUSAHAAN (STUDI KASUS DI BPJS KETENAGAKERJAAN GRESIK) Dian Anggraeni Riwanti; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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This study aims to determine the performance measurement of BPJS Ketenagakerjaan Gresik using the balanced scorecard method whether it can be said to be ideal as a whole from various perspectives. This study uses primary and secondary data. Primary data was obtained from interviews with informants and secondary data was obtained from reports on the achievement of performance realization in each perspective in 2015-2017. The case study used in this study is a single case study. The results of this study indicate that the balanced scorecard method cannot be applied optimally to BPJS Ketenagakerjaan Gresik because there are still perspectives whose realization has not yet reached the predetermined targets such as achievements in the financial perspective and the business and internal process perspective.Keywords: Performance Measurement; Balanced Scorecard.
PENGARUH HUTANG JATUH TEMPO TERHADAP KONSERVATISME AKUNTANSI Karin Nimas Sita Riduwan; Suwarno Suwarno
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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This research aims to determine the effect of maturing debt by adding control variables, namely, leverage, size, profitability on accounting conservatism. Samples were taken using a purposive sampling technique totaling 92 companies in non-financial companies listed on the Indonesia Stock Exchange in 2019. The data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results showed that the independent variable short term debt maturity, leverage and size control variable, had no effect on accounting conservatism. Based on the results of the interpretation of the independent variables in this study, it is hoped that researchers can add the Long Term Debt Maturity variable as a comparison with the Short Term Debt Maturity variable in the hope of proving more accurate research and producing data significance. While the control ROA have an effect on accounting conservatism.Keywords:Short Term Debt Maturity; Leverage; Size; ROA; Accounting Conservatism. 
Co-Authors Angelina Putri Faradea Della Nurmala Sari Devian Siti Aminah Dian Anggraeni Riwanti Dyah Novitasari Ferlika Putri Susanto Fitri Arinda Rahmawati Karin Nimas Sita Riduwan Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nurul Qomariyah Rieke Rahmalia Siti Nur Haliza Suwandi, S. Syaiful Syaiful Umaimah Umaimah Veni Vionita