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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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Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Shahib, Habib Muhammad; Irwandi, Soni Agus
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.
Local indicators of spatial association (LISA) of Indonesian workers Caroline, Caroline; Sugiyanto, FX; Kurnia, Akhmad Syakir; Irwandi, Soni Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1685

Abstract

The migration of Indonesian workers abroad and that of foreign workers into Indonesia made problems for the economic growth of Indonesia and ASEAN. This study attempts to analyze the patterns of spatial interaction of labor that occur in Indonesia. It used the Euclidean distance, spatial weight matrix approach to calculate the Local Indicators of Spatial Association (LISA). This study took a sample of workers in ASEAN member countries with a focus on analysis on Indonesian workers during 2004-2018. Analysis was performed using spatial panel data. The results showed that there was a change in the pattern of spatial interaction of Indonesian workers, which in 2004 had a lot of spatial interactions with workers from countries with a large workforce. However, in 2018, they interacted spatially with workers from countries with few workers. Besides, the majority of Indonesian migrants work as low-ranking workers in ASEAN countries, while the majority of foreign workers from ASEAN countries work in managerial and professional levels. This implies that the Indonesian government needs to provide technical and managerial skills, soft skills, and English for migrant workers before working abroad so that they are better able to compete with foreign workers and subsequently receive better salaries.
INVESTIGASI EMPAT FAKTOR KONTINGENSI SEBAGAI VARIABEL MODERATING TERHADAP PARTISIPASI PEMAKAI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI Kusumastuti, Meirina Cherta; Iwandi, Soni Agus
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.90

Abstract

User participation in information system development is an important factor affecting thesuccess of a system. User satisfaction is one of the successful developments of informationsystems. This study aims to provide empirical evidence about the effect of user participationon user satisfaction in the development of information systems and prove that the complexityof the task, system complexity, user influence and user-developer communicationmoderate the influence of user participation on user satisfaction in information systemsdevelopment. Sampling technique used judgment sampling. The samples were staffs whowere involved in the development of information systems at the national bank in the regionof Surabaya and consisting of 75 respondents. The method that used in this study was asimple linear regression to test the effect of participation in the use of user satisfaction ininformation systems development, while the absolute value of the difference test to examinethe effect of moderating variables. The results showed that the participation of users significantlyaffect user satisfaction in information systems development, the influence of usersand complexity of the task moderate the influence of user participation on user satisfactionin information system development, system complexity and user-developer communicationmoderate the influence of user participation on user satisfaction in development of informationsystems.
FAKTOR–FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Prasetya, Mellisa; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

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 that’s 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 real earnings management through operating cash flow approach on company performance Agus Irwandi, Soni
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

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

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

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

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.
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.
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