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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Pengabdian Masyarakat Paguntaka JEMBA: Journal of Economics, Management, Business, and Accounting Golden Ratio of Taxation Studies

Soni Agus Irwandi

Universitas Hayam Wuruk Perbanas

Author-ID : 288781

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PARTISIPASI PENETAPAN TUJUAN PERUSAHAAN SEBAGAI VARIABEL PREDIKTOR TERHADAP KINERJA MANAJERIAL Akbar, Taufik; Irwandi, Soni Agus
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.463 KB)

Abstrak: Partisipasi Penetapan Tujuan Perusahaan sebagai Variabel Prediktor terhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial.Abstract: Goal-Setting Participation as Predictor Variable on Managerial Performance. This study aims to examine direct and indirect effect of goal-setting participation on managerial performance with interpersonal trust and goal commitment as intervening variables. Object of research conducted at the level of middle and lower level managers in all companies registered in the Province of Banten in Indonesia Stock Exchange (IDX). Statistical analysis was performed using Structural Equation Model (SEM) with WarpPLS Program Version 3.0.Â The results indicated that participation goal setting has significant and positive effect on managerial performance. The research indicated that interpersonal trust and goal commitment partially mediates the effect of goal-setting participation on managerial performance.

PARTISIPASI PENETAPAN TUJUAN PERUSAHAAN SEBAGAI VARIABEL PREDIKTOR TERHADAP KINERJA MANAJERIAL Taufik Akbar; Soni Agus Irwandi
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Partisipasi Penetapan Tujuan Perusahaan sebagai Variabel Prediktor terhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial.Abstract: Goal-Setting Participation as Predictor Variable on Managerial Performance. This study aims to examine direct and indirect effect of goal-setting participation on managerial performance with interpersonal trust and goal commitment as intervening variables. Object of research conducted at the level of middle and lower level managers in all companies registered in the Province of Banten in Indonesia Stock Exchange (IDX). Statistical analysis was performed using Structural Equation Model (SEM) with WarpPLS Program Version 3.0. The results indicated that participation goal setting has significant and positive effect on managerial performance. The research indicated that interpersonal trust and goal commitment partially mediates the effect of goal-setting participation on managerial performance.

RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO Patricia Imelda; Soni Agus Irwandi
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.323

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials.

The determinants of accounting fraud tendency Predita Arie Ayu Putri; Soni Agus Irwandi
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.857

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.

FAKTORFAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mellisa Prasetya; Soni Agus Irwandi
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.91

The internet development is increasing to disseminate financial information thats usuallycalled Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian StockExchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This study used test of normality and multiplelinier regression analysis for developing the hypothesis framework. The surveys findingsshow that factor of firm size influence the internet financial reporting. Many enterprises presentonly product and service advertising. However, other factors such as profitability, liquidity,leverage, and listing age do not explain the company choice to use IFR.

The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting Ni Wayan Putri Mahendri; Soni Agus Irwandi
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.614

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia.

The effect of real earnings management through operating cash flow approach on company performance Soni Agus Irwandi
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.283

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.

MENGUAK ADANYA PENCATATAN DAN PELAPORAN BIAYA LINGKUNGAN Soni Agus Irwandi; Tanty Anggria Ayu Wardhani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

ABSTRACTThis research aims to expose the existence of recording and to report environmental costs in Gresik. This research uses phenomenological approaches that try to explain or expose the meaning of the concept or phenomenon, which is based on the experience of consciousness that occurs in some individuals. Data used in this study are interviews, direct observation in the company, and reports required. The researcher's subjectivity came after seeing the amount of pollution in Gresik. Researchers want to know the costs associated with the environment (environmental pollution) made by the company and the impact (environmental pollution) experienced by the public and the handling company on the public. This research showed that environmental costs are still incorporated in costs such as cost centre reports, general office expenses, and general expenses. In contrast, in recording and reporting of environmental costs incorporated in the HPP in the income statement so as not to, there is a special listing (reporting environmental costs and the financial statements of the environment). While the company always pays attention to the affected communities (environmental pollution) conducted by the company, one assist surrounding communities as corporate social responsibility.KEYWORDS: Environmental Costs, Corporate Social Responsibility, phenomenology ABSTRAKPenelitian ini bertujuan untuk mengungkap adanya pencatatan dan pelaporan biaya lingkungan di Gresik. Penelitian ini menggunakan pendekatan fenomenologis yang mencoba menjelaskan atau memaparkan makna dari konsep atau fenomena, yang didasarkan pada pengalaman kesadaran yang terjadi pada beberapa individu. Data yang digunakan dalam penelitian ini adalah wawancara, observasi langsung di perusahaan, dan laporan-laporan yang dibutuhkan. Subjektivitas peneliti muncul setelah melihat besarnya pencemaran di Gresik. Peneliti ingin mengetahui biaya yang terkait dengan lingkungan (pencemaran lingkungan) yang dilakukan oleh perusahaan dan dampak (pencemaran lingkungan) yang dialami masyarakat dan perusahaan penanganannya terhadap masyarakat. Penelitian ini menunjukkan bahwa biaya lingkungan masih termasuk dalam biaya seperti laporan pusat biaya, biaya kantor umum, dan biaya umum. Sebaliknya, dalam pencatatan dan pelaporan biaya lingkungan yang tergabung dalam HPP dalam laporan laba rugi agar tidak, terdapat pencatatan khusus (pelaporan biaya lingkungan dan laporan keuangan lingkungan). Sedangkan perusahaan selalu memperhatikan masyarakat yang terkena dampak (pencemaran lingkungan) yang dilakukan oleh perusahaan, salah satunya membantu masyarakat sekitar sebagai tanggung jawab sosial perusahaan.KATA KUNCI: Biaya Lingkungan, Tanggung Jawab Sosial Perusahaan, fenomenolog

APAKAH PENDEKATAN FRAUD TRIANGLE EFEKTIF UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN Soni Agus Irwandi; Diyah Pujiati; Winda Dwi Rahmawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study aims to analyze fraudulent actions in financial statements by using the Fraud Triangle theory approach. By using quantitative methods using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique was done by purposive sampling to produce 145 samples. In this study, the technical analysis model uses path analysis and SPSS version 26. The independent variables in this study are financial stability as measured by the asset change proxy (Achange), financial targets as measured by the return on assets (ROA) proxy, the nature of the industry as measured by proxy inventory and financial statement fraud as measured by the Beneish M-Score model with a dummy variable. The results of this study indicate that financial stability has a significant effect on financial statement fraud. However, financial targets, nature of industry and rationalization were not found to have an effect on fraudulent financial statements.

PENGEMBANGAN SISTEM INFORMASI PEMESANAN DENGAN PENDEKATAN JOB ORDER PADA USAHA PERCETAKAN Soni Agus Irwandi; Agus Samekto; Diyah Pujiati
ABDIMAS UNWAHAS Vol 7, No 2 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i2.7505

Tujuan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dalam penentuan harga pokok produksi, manajemen persediaan dan mendesain sistem informasi pemesanan barang berdasarkan job order. Mitra dalam kegiatan ini adalah UD Khairil yang bergerak dalam bidang percetakan. Permasalahan yang dihadapi oleh mitra adalah penentuan harga jual yang kompetitif berdasarkan harga pokok produksi, serta kendala dalam mengatur manajemen persediaan. Program abdimas ini menggunakan metode pembuatan harga pokok produksi yang sesuai akan menentukan harga jual produk yang lebih kompetitif. Serta melakukan pendampingan pembuatan manajemen pemesanan untuk menata pemesanan agar tidak menumpuk dan terjadwal dengan tepat waktu. Hasil program pengabdian masyarakat yang dilakukan tim program pengabdian masyarakat di ukm mitra telah melakukan pendampingan untuk penentuan harga pokok produk yang dihasilkan oleh perusahaan. UD Khairil telah menyadari bahwa terdapat biaya overhead pabrik yang seharusnya masuk dalam perhitungan harga pokok produksi, sehingga penentuan harga jual yang ditetapkan saat ini telah efektif. Kemudian hasil pelaksanaan abdimas juga telah membuat desain sistem informasi pemesanan dengan metode job order dengan metode SDLC.Keywords: Manajemen persediaan, Harga Pokok Produksi dan Sistem Informasi.

Co-Authors AA Sudharmawan, AA Africa, Laely Aghe Agus Samekto Akhmad Syakir Kurnia Ali Soebijanto Alyana Hayyanisa Putri Caroline Caroline Caroline Soekarno Dewi Murdiawati Diah Ekaningtias Diyah Pujiati Eggy Andriansyah Emma Yulianti Ervan Pranata Panca FX Sugiyanto Habib Muhammad Shahib Herdiawan, Ricky Andrew Herlina Wijayanti Idlal Awwalul Anisa Ikhwan Kholid Ikhwan Kholid Imang Dapit Pamungkas Joicenda Nahumury Kartika Marta Budiana Kautsar Riza Salman Mahendri, Ni Wayan Putri Maulana, Hafizd Oktariawan Meirina Cherta Kusumastuti Mellisa Prasetya Nabilah, Syaifana Nanang Shonhadji Ni Wayan Putri Mahendri Nita, Riski Aprilia Nur Suci IMM Nurmala Ahmar Patricia Imelda Patricia Imelda Predita Arie Ayu Putri Putri, Predita Arie Ayu Renata Yohana Reza Arlinda Reza Tianto Sandra Eka Aprilia Siti Sumiati Siti Sumiati Soekarno, Caroline Sri Umiatun Sri Umiatun Tanty Anggria Ayu Wardhani Taufik Akbar Taufik Akbar Taufik Akbar Velin Ivonialita Wahyudi, Nanda Syafira Winda Dwi Rahmawati Zajila Laily

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