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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
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)

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.463 KB) | DOI: 10.18202/jamal.2014.08.5023

Abstract

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.
Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and interpersonal trust Soni Agus Irwandi; Taufik Akbar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.357

Abstract

This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and on-financial, that can affect managerial performance, with an intervening variable procedural fairness and interpersonal trust. The object of research was carried out at the level of middle and lower level managers in all companies in the Province of Banten and West Java are registered in the Indonesia Stock Exchange (IDX), with a sample of 205 managers. Results of the study showed that the manager's participation in setting performance goals that are measured in terms of financial and non-financial positively affect performance and managerial and procedural fairness. Beside, interpersonal trust partially mediates the effect of goal-setting participation managers on managerial performance.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Habib Muhammad Shahib; Soni Agus Irwandi
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.657 KB) | DOI: 10.56696/jaka.v2i2.5875

Abstract

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
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