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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal MEBIS (Manajemen dan Bisnis) Tangible Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Behavioral Accounting Journal Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Ekonomics, Finance, and Management Studies
Hero Priono
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Neuroscience Social Sciences Other

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ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP FUNGSI PENERIMAAN KAS PADA RUMAH SAKIT ORTHOPEDI DAN TRAUMATOLOGI SURABAYA Yulianita Rochmana Pratiwi; Hero Priono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.378

Abstract

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts
DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG Yunita Haripuspita Amir; Hero Priono
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.134

Abstract

Whistleblowing system is designed to report violations or fraud that occur within an organization, however, it is often found that there are various obstacles that can prevent someone to become a whistleblower. A similar phenomenon occurs at the Surabaya Gubeng Pratama Tax Service Office, there are tax employees who are reluctant to carry out internal whistleblowing even though it is not significant. The population in this study is the tax employees who work at KPP Pratama Surabaya Gubeng totaling 109 people. The sampling technique used is simple random sampling, where the minimum sample size is based on Slovin, which is a minimum of 52 samples. This study was analyzed using the Partial Least Square (PLS) approach with the SmartPLS version 2.0.m3. The findings of this study are 1) awareness of employees work independently and carry out main tasks efficiently will encourage tax employees to report these violations to the right person, 2) awareness of employees an active role in increasing work productivity will let management top to find out violations, 3) The higher of employees complies with the rules and professional standards, higher report to supervisor regarding the violation, 4) seriousness of the violation will encourage employees to report the violation to the right person, 5) High or low the status of the violator will not affect the intention to carry out internal whistleblowing will encourage the tax employee to use the reporting channel, and 6) threat of the employees may receive will encourage the employees to use reporting channels.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.49

Abstract

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.
Analisis Model Altman Z-Score, Grover, dan Zmijewski Untuk Memprediksi Kebangkrutan Perusahaan Subsektor Konstruksi Diva Aulia Hanif; Hero Priono
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2519

Abstract

This study aims to compare the accuracy of three bankruptcy prediction models—Altman Z-Score, Grover, and Zmijewski—in identifying the financial condition of companies in the construction subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The background of this research is based on the high vulnerability of the construction sector to economic pressures, especially in the post-COVID-19 era, which has created a growing need for accurate financial prediction tools. This research adopts a quantitative approach using secondary data in the form of financial statements from 20 companies over four years. The analysis techniques employed include descriptive statistics, the Kruskal-Wallis H test to examine differences between models, and an accuracy test to assess the predictive precision of each model. The findings indicate significant differences among the three models, with Grover showing the highest accuracy rate at 80%, followed by Zmijewski at 75%, and Altman Z-Score at 49%. Therefore, the Grover model is considered the most effective in predicting bankruptcy in this subsector. These findings offer important implications for investors, management, and other stakeholders in making more informed financial decisions.
Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2733

Abstract

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.
Pengaruh Audit Fee, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi Valentina Putri Fauzi; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2790

Abstract

This research related to audit quality aims to prevent violations and misstatements in financial reports. Audit quality can help to maintain the level of confidence of financial report users in the validity and accuracy of financial reports that have been audited and published by the auditor. This research uses descriptive quantitative research methods because it presents an overview of the relationships and objectives of the variables studied. The results of this research state that audit fees contribute to audit quality in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 period.
Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2733

Abstract

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.
Peran Pengendalian Internal dan Good Governance Terhadap Peningkatan Pegawai di Dinas Lingkungan Hidup Provinsi Jawa Timur Nadia Farah Nafisa; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5347

Abstract

Along with the development of public knowledge about the implementation of government, the government must be able to carry out implementation properly. The government is tasked with providing services to improve the welfare of the people with a fair, good, and accountable system. This study was conducted with the aim of knowing the effect of internal control and implementation of good governance on employee performance. This type of quantitative research with a sample used 85 employees of the Environmental Service. This research utilizes purposive sampling method. The data analysis technique applied is multiple linear regression analysis. The findings of this study prove that internal control has a significant effect on employee performance, while good governance has no effect.
Co-Authors Alief Faza Anugerah Alifia Dina Rifai Amadea Devota Arin Yuni Pusporini Aulia Rahma Az zahra Baso R Cindy Yudhita Pramita Sari Davin Windiarta Dipta Wira Hanggara Diva Aulia Hanif Dwi Suhartini Eny Suprapti Galuh Tiaramurti Indrawati Yuhertiana Leo Rizki Mubarak Moh Rifki Alfiansyah Muhamad Risa Farhan Muhammad Rafi Faisal Nadia Farah Nafisa Natasya Ramadhanty Harjono Niken Ayu Sastie Revi Ardiana Putri Rindy Maylita Hapsari Ririt Ariani Riza Ahmadina Qawiyyu Rosalia Widiyanti Soeparlan Pranoto, Soeparlan Tamadoy Thamrin Tituk Diah Widayantie Valentina Putri Fauzi Warda Verda Verina Widoretno, Astrini Aning Yulianita Rochmana Pratiwi Yunita Haripuspita Amir