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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 MABIS: Manajemen 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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PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN ARUS KAS OPERASI Wijayanti, Herlina; Irwandi, Soni Agus; Ahmar, Nurmala
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.582 KB) | DOI: 10.21831/economia.v10i1.4091

Abstract

Abstrak: Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (α) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja perusahaan Tobin’s Q.   Kata Kunci: Manajemen laba riil, ROA, Tobin 's Q.   Abstrak: Influence of Real Profit Management on Company Performance with Operating Cash Flow Approach. Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobin’s Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (α) of 5 persen. 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 company's performance indicators Tobin’s Q.   Kata Kunci: Real earnings management, ROA, Tobin 's Q.
Softlifting in College: Cheating or Forgiving Irwandi, Soni Agus; Pujiati, Diyah; Nita, Riski Aprilia; Shonhadji, Nanang; Nabilah, Syaifana; Maulana, Hafizd Oktariawan
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
Detecting fraudulent financial reporting: Heptagon fraud model Pamungkas, Imang Dapit; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.
Ethical Perceptions of Tax Evasion Among Non-Employee Taxpayers in Surabaya: Love of Money, Religiosity, Justice, and Culture as Moderating Wahyudi, Nanda Syafira; Irwandi, Soni Agus
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.1270

Abstract

This study aims to examine the impact of ethical perceptions of tax evasion on non-employee taxpayers in Surabaya, with love of money, religiosity, justice, and culture as moderating variables. A quantitative research method is employed using the snowball sampling technique, involving 130 non-employee taxpayer respondents in Surabaya. Data analysis is conducted using PLS-SEM (Partial Least Squares Structural Equation Modeling) with the assistance of Smart PLS 4.0. The expected findings of this study suggest that love of money has a positive effect on ethical perceptions of tax evasion, whereas religiosity and justice have negative effects. However, when moderated by culture, love of money exhibits a negative effect, religiosity shows a positive effect, and justice has a positive effect. Nevertheless, the actual results indicate that love of money has a positive effect on ethical perceptions of tax evasion, while religiosity has no significant effect, and justice has a negative effect. When moderated by culture, love of money has no effect, religiosity demonstrates a negative effect, and justice has a positive effect. These findings highlight the complex interactions between love of money, religiosity, justice, and culture in shaping ethical perceptions of tax evasion.
HOW DOES THE AGRICULTURAL SECTOR AFFECT THE ECONOMIC GROWTH OF DEMAK REGENCY? Soekarno, Caroline; Soni Agus Irwandi; Siti Sumiati; Sri Umiatun
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v9i1.1808

Abstract

This research is motivated by the phenomenon that the area of ​​agricultural land in Demak Regency has changed the function of the land, from paddy fields to non-rice fields in the form of housing and industry. Changes in land use are thought to be due to rob, abrasion, land acquisition for the Semarang-Demak toll road. The agricultural sector was originally the leading sector/base sector in Demak Regency, then slowly shifted to the industrial sector. The purpose of this study was to analyze the performance of the agricultural sector in Demak Regency. This research method uses SWOT analysis which has been modified by using the Demak Regency stakeholder questionnaire and spatial data analysis approach using maps processed by GeoDa. The results of the analysis show that from 2017 to 2021, Demak Regency, based on the Klasson Typology, is included in the criteria for a developed but depressed area. This means that the economic growth of Demak Regency is developing in accordance with the existing geographical conditions. The superior agricultural production in Demak Regency is rice, corn, sweet potato, cassava, peanuts, green beans, soybeans, and cassava sorghum. Based on a SWOT analysis with threats to the agricultural sector in Demak Regency in the form of ROB floods, abrasion, reduced use of paddy fields to non-rice fields, prices of agricultural products that do not break even point, Demak Regency policies adopting agricultural intensification strategies, and agricultural extensification policies.
The Influence of Auditor Professionalism, Independence, and Ethics on External Audit Quality Herdiawan, Ricky Andrew; Shonhadji, Nanang; Irwandi, Soni Agus
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i2.38

Abstract

The purpose of this study was to explain the effect of auditor professionalism, independence, and ethics on external audit quality. This research is included in causal research using a quantitative approach, the population of this study are auditors who work at KAP in the city of Surabaya. Sampling used a purposive sampling technique, and the number of samples used was 49 respondents. Data collection was carried out by distributing questionnaires, the questionnaire was the instrument used to obtain respondents' responses. Data were analyzed using Partial Least Square (PLS) with SmartPLS software version 4.0. The results of this research show that professionalism affects external audit quality, independence does not affect audit quality, and auditor ethics affects audit quality.
Pendampingan Kerajinan Tas Dari Bahas Bekas Dan Pencatatan Keuangan Sederhana Guna Meningkatkan Perekonomian Warga Tropodo Irwandi, Soni Agus; Aghe Africa, Laely
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5258

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kreativitas warga Tropodo serta meningkatkan keahlian warga dalam mengelola pencatatan keuangan sederhana. Pendampingan kerajinan tas dari bahan bekas kopi dapat memberikan nilai jual bagi umkm yang berada di Desa tropodo, sebagai pelengkap pendampingan maka disertakan juga pelatihan pencatatan keuangan sederhana. Secara singkat warga Tropodo diberikan pelatihan keterampilan mengolah limbah menjadi produk bernilai ekonomi dan pemahaman dasar tentang manajemen keuangan rumah tangga. Hasil kegiatan menunjukkan peningkatan keterampilan warga dalam membuat tas ramah lingkungan serta kemampuan menyusun laporan keuangan sederhana. Kegiatan ini diharapkan dapat mendorong kemandirian ekonomi dan menumbuhkan jiwa wirausaha di kalangan masyarakat desa Tropodo.
Framing Analysis: Do Illegal Online Loans Have Fraud Irwandi, Soni Agus; Shonhadji, Nanang
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a12

Abstract

This study aims to examine how the framing of news illegal online loan fraud in online mass media which is then used as information to find out the causes of the fraudulent practices. The Pan and Kosicki framing analysis method, which was extended with the fraud hexagon theory, were used. The sites in this study were online mass media, particularly tribunnews.com and kompas.com, reporting cases of fraud committed by illegal online lending companies. The results of the framing analysis on the news published by Tribunnews.com show that illegal online lending companies have committed fraudulent practices to their customers and their existence is very disturbing to the public. Kompas.com uses a more preventive method by revealing the ways that the people should do to avoid these traps and fraud. The results of the analysis using the fraud hexagon theory show that fraudulent practices committed by illegal online lending companies are caused by pressure from capital owners, information technology capabilities owned, broad market opportunities, rationalization that people need fast funds, ego, and binding agreements as a form of collusion. The increasing role of the government in providing protection for the public in online transactions is an important implication of this research.
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, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

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, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

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