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All Journal Jurnal Telaah dan Riset Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Trending: Jurnal Manajemen dan Ekonomi
Lego Waspodo
Universitas Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.085 KB)

Abstract

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.
Bahasa Inggris Lego Waspodo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.957 KB) | DOI: 10.20884/1.sar.2021.6.2.5348

Abstract

The purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.
THE INFLUENCE OF DEBT DEFAULT, COMPANY SIZE, AND OPINION SHOPPING ON RECEIVING GOING CONCERN OPINIONS Lego Waspodo
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.084 KB) | DOI: 10.32424/1.jras.2022.1.2.8627

Abstract

This study aims to examine the effect of debt default, company size and opinion shopping to the acceptance of going concern audit opinion. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, so 83 company samples were obtained for four years (2019-2022). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default has a positive effect on the acceptance of going concern audit opinion; (2) company size has negative effect on the acceptance of going concern audit opinion; (3) opinion shopping has a positive effect on the acceptance of going concern audit opinion.
PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR Lego Waspodo; Dona Primasari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9555

Abstract

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government . The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research. The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.
Pengaruh CSR, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur (Consumer Non-Cyclicals) Yang Terdaftar di BEI Tahun 2021-2024 Desti Tridiana Putri; Lego Waspodo
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7367

Abstract

This study aims to analyze the impact of corporate social responsibility (CSR), green accounting, and environmental performance on the financial performance of manufacturing companies (consumer non-cyclicals) listed on the Indonesia Stock Exchange from 2021 to 2024. ROA was used to assess financial performance, CSR was measured using the GRI 200 and 400 indices, environmental costs were used to measure green accounting, environmental performance was measured using the PROPER index, and capital intensity as a control variable was used to control for the influence of firm characteristics on ROA. The data for this study were collected from companies in the manufacturing sector (consumer non-cyclicals) listed on the IDX from 2021 to 2024, using a quantitative approach that employed purposive sampling based on specific criteria, resulting in a sample of 22 companies out of 129. The data were analyzed using multiple linear regression with the aid of SPSS 25 software. The results of this study indicate that the implementation of CSR has no effect on financial performance, green accounting has a significant negative effect on financial performance, and environmental performance has a significant positive effect on financial performance.
Co-Authors Desti Tridiana Putri Dona Primasari Dona Primasari Indayani