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Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia Sriyono, Sriyono; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2040

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords: market orientation; organizational size; strategic management accounting.

The Effect of Sustainability Report Disclosure on Firm Value Kusharyanti, Kusharyanti; Simamora, Puput Melati
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.6392

This study investigates the impact of presence and extent of sustainability reporting on firm value. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. We obtained data from mining sector companies that have published sustainability reports and annual reports. This research uses OLS regression for testing the impact of sustainability report disclosure on firm value. The results of the analysis show that the presence of a sustainability report affects firm value. However, the extent of sustainability report do not impact firm value. This study demonstrates that the existence of a sustainability report alone is enough to have an impact on company value and does not need a high score. This study advances the legitimacy hypothesis by providing further data on the significance of sustainability reports.

Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

Implementation of Circular Economy in Regional Public Service Agencies in Waste Management as a Waste Reduction Strategy in Indonesia Nurmalasari, Putri; Prasetio, Januar Eko; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3556

This study explores the implementation of the circular economy in waste management at UPTD Pelayanan Persampahan Kota Cimahi, which operates as a Regional Public Service Agency (BLUD) and functions as a quasi-public entity. As a BLUD, UPTD has the flexibility to manage waste processes independently and efficiently, converting waste into Refuse Derived Fuel (RDF), which is then sold to PT Indocement as an alternative fuel in cement production. The research uses a qualitative case study approach, gathering data through in-depth interviews, observations, and documentation to examine the systematic stages of waste processing. Waste collected from various sources, such as offices, hospitals, markets, and residential areas, is processed into RDF. This circular economy cycle enables the cement produced with RDF to be reused by the community, including the original waste-generating consumers. Findings reveal that this model not only reduces environmental impact by diverting waste from landfills but also generates economic value, highlighting the potential for sustainable partnerships between public waste management and private industry. The study suggests that optimizing BLUD’s quasi-public entity status and applying a circular economy model could enhance the effectiveness of responsible, sustainable waste management practices.

The Effectiveness of the Audit Committee in Reducing Tax Avoidance in Mining Companies in Indonesia with External Audit Quality as a Moderating Variable Aganthasyah, Muhammad; Kusharyanti, Kusharyanti; Prasetio, Januar Eko
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8147

This study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable. The results show that the audit committee significantly reduces the level of tax avoidance. Companies with independent and competent audit committees tend to demonstrate better tax compliance. Furthermore, external audit quality is proven to strengthen the influence of the audit committee in suppressing tax avoidance practices. High-quality external auditors, particularly those from Big Four firms, are more effective in enhancing oversight and detecting potential financial report manipulation related to tax obligations. These findings highlight the importance of corporate governance and external supervision in promoting tax compliance.

Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation Astuti, Sri; Pujiono, Pujiono; Kusharyanti, Kusharyanti; Susanto, Heri; Marita, Marita; Yuliana, Dhea Arsinta
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p169-179

Introduction/Main Objectives: This study aims to examine the effectiveness of corporate governance in enhancing financial reporting quality and its subsequent impact on investor decision-making. Specifically, it investigates the role of the audit committee’s expertise and meeting frequency in governance, using Key Audit Matters (KAM) disclosures as a measure of financial reporting quality, while stock prices reflect investor responses. Background Problems: Corporate governance plays a crucial role in ensuring transparency and reliability in financial reporting. However, the extent to which governance mechanisms, such as audit committee characteristics, influence financial reporting quality and investor perceptions remains unclear. Additionally, while KAM disclosures are intended to reduce information asymmetry, their impact on investor decisions may vary depending on how they are interpreted. Novelty: This study introduces KAM as a mediating variable, linking corporate governance to investor decision-making. It also explores the dual effect of KAM disclosures—while they signify strong governance and transparency, they may also signal heightened risks, potentially leading to mixed investor reactions. Research Methods: The study employs Ordinary Least Squares (OLS) regression analysis on a dataset comprising 253 observations from 2022. Governance is measured by the audit committee’s expertise and meeting frequency, financial reporting quality by KAM disclosures, and investor decisions by stock prices. Finding/Results: The results indicate that the audit committee’s expertise significantly influences stock prices, with KAM acting as a competitive moderating variable. A highly skilled audit committee leads to more detailed KAM disclosures, reflecting strong governance. However, increased KAM disclosures may also be perceived by investors as indicators of potential risks, affecting stock prices negatively despite the underlying transparency. Conclusion: While robust corporate governance improves financial reporting quality through thorough KAM disclosures, the market’s interpretation of these disclosures can be complex. Investors may associate higher KAM disclosures with elevated risks, even when they stem from strong governance practices. This highlights the need for clearer communication in audit reporting to align transparency with investor confidence.

ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.

ANALYSIS OF THE ROLE OF INTERNAL AUDITORS’ FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Astuti, Sri; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

The role of internal auditors’ function is very important. This research investigates the effect of the function and contribution of internal auditor on audit delay. Audit delay is measured by using the number of days between a firm’s fiscal yearend and the audit report date. In doing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression, with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significant effect of quality and contribution of an internal auditor function in a firm on audit delay.

Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Astuti, Sri; Zuhrohtun, Zuhrohtun; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.

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