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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Keuangan dan Perbankan AFRE Accounting Financial Review International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis
Ronny Prabowo
Universitas Kristen Satya Wacana
Humanities Economics, Econometrics & Finance Social Sciences

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Verifikasi Laporan Keuangan dan Hambatan Pendanaan Pada Usaha Kecil dan Menengah Wahyu Seta, Dally; Prabowo, Ronny
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.417 KB) | DOI: 10.23887/ijssb.v3i3.20996

Abstract

Penelitian ini bertujuan untuk menginvestigasi apakah kegiatan verifikasi laporan keuangan yang dilakukan oleh UKM ataupun tidak dilakukan akan membantu mengatasi hambatan pendanaan dalam melakukan kegiatan usaha. UKM sebagai salah satu sektor potensial seharusnya terhindar dari hambatan pendanaan dan memperoleh dukungan akses pendanaan sebagai sumber penggerak agar mampu bertahan dan berkembang. Penelitian ini menggunakan data dari hasil survei yang dilakukan oleh The World Bank Indonesia Enterprise Survey tahun 2015. Survei dilakukan dengan objek pelaku UMKM berjumlah 1320 responden yang tersebar di sembilan provinsi di Indonesia. Jumlah tersebut juga merupakan besarnya sampel awal yang digunakan dalam penelitian ini, hingga pada akhirnya setelah dilakukan seleksi berdasarkan beberapa kriteria yang digunakan dalam penelitian ini menghasilkan sampel akhir berjumlah 899 UKM. Pengujian penelitian kuantitatif ini menggunakan analisis uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa verifikasi laporan keungan yang dilakukan oleh UKM berpengaruh negatif signifikan terhadap hambatan pendanaan. Apabila UKM memverifikasi laporan keuangan mereka, maka hambatan pendanaan yang dialami akan mengalami penurunan.
GENDER, SIFAT MACHIAVELLIAN, INTENSI WHISTLEBLOWING UNTUK MENGURANGI KECURANGAN AKADEMIK: KOMPETENSI MORAL SEBAGAI VARIABEL MODERATING Helena, Rosalia; Prabowo, Ronny
Jurnal Ilmu Sosial dan Humaniora Vol 8, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v8i2.21377

Abstract

Internet Financial Reporting as A Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression Ronny Prabowo; Johan Jimmy Carter Tambotoh
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.28

Abstract

Internet Financial Reporting (IFR) is the practice of internet-based financial reporting. In financial accounting literature, IFR is regarded as a voluntary disclosure practice not because of the content of disclosure but because of the device. In this research, we investigate factors affecting the extent of IFR.. We employ independent variables usually utilized in voluntary disclosure literature (size, profitability, public ownership, foreign ownership, leverage and age). We use order logit regression (run by STATA software) because the dependent variable is ordinal and not binary. Result shows that only independent variables related to information problem (size and profitability) are significant.
The Relationship between Quality of E-Government and Level of Public Accountability: An Empirical Analysis of Cities/ Regencies in East Java Province Ronny Prabowo; Angelia Taniasari
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.53

Abstract

The notion that e-government supports public accountability has been widely recognized. However, empirical research on the relationship between quality of e-government and level of public accountability is still rare, even inexistent. This article aims to investigate the relationship between quality of e-government and level of public accountability. We rely on Jawa Pos 2005 score of Public Accountability to represent level of public accountability and best practice of government website in East Java Province (Probolinggo Regency) as the benchmark to measure the quality of e-government. The findings confirm popular belief that e-government and public accountability are related.
What Determines Internal Control Weakness? An Empirical Analysis of State-owned Enterprises Audited by State Audit Agency Ronny Prabowo; Hosanna Christy; Benedicta Dyas Ayu Nitasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.84

Abstract

A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statement will not be prevented or detected. Section 404 of the Sarbanes-Oxley Act (Management Assessment of Internal Controls) stipulates that management of publicly listed firms has to evaluate the effectiveness of their internal controls over financial reporting and disclose the identified material weakness. Numerous articles aim to find empirical evidence of factors influencing weakness of internal control. In Indonesia, publicly listed firms are yet obliged to disclose their material weakness of internal control. However, BPK (as the state audit agency) report the material weakness of internal control over entities’ financial reporting in their audit report of state-owned enterprises (SOE or BUMN). The report enables us to empirically analyze influencing factors of internal control weakness over BUMN financial reporting. There are four independent variables to be hypothesized to influence internal control weakness (WEAK): profitability (PROFIT), firm size (SIZE), growth rate (GROWTH), and the presence of complex transaction (COMPTRANS). Additionally, we also employ one control variable (FORM or legal form of SOE: Persero or non-Persero). Empirical results show that without control variables, only SIZE is significantly associated with WEAK (for univariate and multivariate analysis). However, the direction of effect of SIZE on WEAK (positive) is contradictory with the hypothesized direction (negative). After including control variables, the power of regression equation is slightly increasing. However, still only SIZE significantly affect WEAK with contradictory direction.
Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi Enggar Pratiwi; Ronny Prabowo
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3008

Abstract

This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion.DOI: https://doi.org/10.26905/afr.v2i1.3008
Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah Intan Restu Nurpramitha; Ronny Prabowo
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3009

Abstract

This study aims to analyze the effect of financial statement verification on small and medium enterprises’  (SMEs) access to finance. Total of all the initial samples was 144 SMEs. After eliminating the criteria, the final sample remaining to be used in this study was 1024 SMEs. This study is a quantitative, using data from The World Bank Indonesia Enterprise Survey 2009 with the ordinal regression test. The results show that financial statement verification positively affects SMEs’ access to finance. Thus, this study suggests the importance of financial statement verification for SMEs, especially to enhance their financing access as one of SME’s main problems. DOI: https://doi.org/10.26905/afr.v2i1.3009
Size Management and Cost Stickiness On Rural Banks Johan, Ardilla Mahardhika; Prabowo, Ronny
Jurnal Keuangan dan Perbankan Vol 27, No 2 (2023): April 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i2.9909

Abstract

This study examines the effect of a managerial incentive on the cost behavior of rural banks (BPR or Bank Perkreditan Rakyat) as a consequence of the enactment of FSA-R 5/2015. This study hypothesizes that rural banks with core capital less than IDR 3 billion will exhibit higher anti-sticky cost behavior. The regression analysis of a sample of 242 rural banks in Central Java Province in 2015-2019 empirically demonstrates evidence that rural banks with core capital less than IDR 3 billion reduce more costs when sales decline than those with core capital above IDR 3 billion, implying that these rural banks exhibit greater anti-sticky cost behavior. This cost behavior is motivated by a managerial incentive to increase their core capital by engaging in size management. This study also documents that rural banks with core capital below IDR 3 billion exhibit the highest anti-sticky cost behavior in 2015, when the regulation was initially implemented. Overall, this study underscores the importance of size management incentives in explaining firms' cost behavior.  DOI:10.26905/jkdp.v27i4.9909
Co-Authors Angelia Taniasari Apriani Dorkas Rambu Atahau Benedicta Dyas Ayu Nitasari Enggar Pratiwi Hari Sunarto Helena, Rosalia Hosanna Christy Intan Restu Nurpramitha Johan Jimmy Carter Tambotoh Johan, Ardilla Mahardhika Kurniawan Sekar Angkoso Sulihanto Sulihanto Wahyu Seta, Dally