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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

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

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

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

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

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

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.

Analisis Penerapan Prosedur Audit General And Administrative Expense (Periode Interim) Pada JO HIJ Oleh KAP RST Shafira, Jihan; Hero Priono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.14875

Laporan keuangan merupakan sumber informasi penting bagi para pemangku kepentingan dalam pengambilan keputusan ekonomi, sehingga diperlukan audit untuk memberikan keyakinan yang memadai atas kewajaran penyajiannya. Salah satu akun yang memerlukan perhatian khusus auditor adalah General and Administrative Expense karena memiliki volume transaksi yang tinggi, karakteristik transaksi yang beragam, serta potensi risiko salah saji material. Penelitian ini bertujuan untuk menganalisis penerapan prosedur audit atas akun General and Administrative Expense pada periode interim pada JO HIJ yang dilakukan oleh KAP RST. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data penelitian terdiri atas data primer yang diperoleh melalui wawancara dengan tim audit serta data sekunder berupa dokumentasi audit, meliputi trial balance, general ledger, dan kertas kerja audit yang berkaitan dengan akun General and Administrative Expense. Analisis data dilakukan secara deskriptif-analitis dengan mengevaluasi kesesuaian prosedur audit yang diterapkan terhadap tujuan audit dan asersi manajemen. Hasil penelitian menunjukkan bahwa prosedur audit atas akun General and Administrative Expense telah dilaksanakan secara sistematis melalui prosedur analitik, analisis fluktuasi, pengujian perhitungan, serta pengujian rinci melalui vouching. Penerapan prosedur tersebut memungkinkan auditor memperoleh bukti audit yang cukup dan tepat sehingga mendukung penilaian kewajaran saldo akun General and Administrative Expense pada laporan keuangan interim. Temuan ini menegaskan pentingnya perencanaan dan pelaksanaan prosedur audit interim yang memadai pada akun beban operasional.

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

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.

Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya Sulaiman, Nur Islamiati; Sri Trisnaningsih; Hero Priono
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.331

This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.

Faktor Yang Mempengaruhi Pertumbuhan Ekonomi Pemerintah Daerah Kota Pasuruan Alief Faza Anugerah; Hero Priono
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.352

This study aims to analyze and determine the effect of Regional Original Income (PAD), Regional Expenditure and Regional Financing on the Economic Growth of the Regional Government of Pasuruan City. This study uses a quantitative approach. The sample method used is the Saturated Sampling method. The data used in this study is secondary data consisting of Economic Growth in Pasuruan City, the data obtained from the Pasuruan City BPS website and Budget Realization Report data obtained from the official website of Pasuruan City. Analysis of the data used in this research uses multiple linear analysis which is processed using the SPSS application. The results of this study show that partially there is no influence between Regional Original Income (PAD), Regional Expenditures, and Regional Financing on the Economic Growth of Pasuruan City.

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