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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JRABA International Journal of Applied Business and International Management Journal of International Conference Proceedings Kajian Akuntansi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Deddy Kurniawansyah, Deddy
Departemen Akuntansi FEB UNAIR Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.207

Abstract

Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN Deddy Kurniawansyah; Sigit Kurnianto; Firdaus Aditya Rizqi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.389 KB) | DOI: 10.31093/jraba.v3i2.122

Abstract

Agency theory has been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The purpose of this study is to describe the contribution of agency theory to organizations with a positivist and principalagent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives
OCVPSS (Online Check Village Payment Supporting System) in the Realization of PBB Revenue in All Villages in Banyuwangi A.A. Gde Satia Utama; Deddy Kurniawansyah; Panji Kusuma Prasetyanto; Pending Puji Dwi Astuti; Yashinta Setyowati; Romzi Kharisanto; Eka Elmi Hikmawati
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.065 KB) | DOI: 10.32535/jicp.v2i1.389

Abstract

BAPENDA (Badan Pendapatan Daerah) is one of the entity in Banyuwangi to collect payment as Land and Property Tax (Pajak Bumi dan Bangunan–PBB) and Acquisition of Land and Property Rights (Bea Perolehan Hak atas Tanah dan Bangunan–BPHTB). Information systems in PBB-P2 collection using the application of Sistem Manajemen Informasi Objek Pajak (SISMIOP). SISMIOP is used to facilitate tax oversight and tax collection. However, the system still has weaknesses, has not been able to provide accurate reporting of acceptance data every time to stakeholders, especially villages in Banyuwangi. This study aims to create SISMIOP supporting system to increase interaction between BAPENDA and all village. Data were analyzed by exploratory descriptive method and content analysis. The result of this research is information system which suitable with BAPENDA and Village characteristic that is OCVPSS (Online Check Village Payment Supporting System) Realization of PBB Revenue. The next action is to apply OCVPSS to BAPENDA and Village. It is expected that through the system, the reporting of realization of PBB revenue in all villages in Banyuwangi becomes more optimal and created more effective and efficient performance.
DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA Deddy Kurniawansyah; Indah Prastiwi
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.39375

Abstract

The purpose of this study is to examine the effect of environmental performance, ISO 14001, media disclosure on financial performance of mining companies in Indonesia. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2021 of 247 annual reports. This study was use census method for the sampling technique. Data analysis techniques was use path analysis with SmartsPLS 3.0 software as tool. This study found that Environmental performance, media disclosure was effect on financial performance. While, ISO 14001 was not affected on financial performance. This study contribution is strengthening stakeholder theory and legitimacy as the basis of the accounting theory literature. Furthermore, as an earth friendly enterprise strategy tool for managers that significantly improves financial performance. The realization of the financial performance of mining companies that pay attention to environmental issues (green company) can contribute to strengthening the Indonesian economy and achieving the goals of sustainable development goals (SDGs).
Changes in Accounting Estimates for Disclosure Discrepancy in The Useful Life of Pot Reduction: Study Case in PT. XYZ (Persero) Indonesia Deddy Kurniawansyah; Nelly Romauli Simamora
International Journal of Applied Business and International Management Vol 8, No 1 (2023): April 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.342 KB) | DOI: 10.32535/ijabim.v8i1.2230

Abstract

This study aims to obtain empirical evidence of the application of changes in accounting estimates to change the useful life of the reduction pot at PT. XYZ (Persero) based on PSAK 25. Data collection techniques used in this study included interviews, observation, and documentation techniques. After the data and information were obtained, data analysis was carried out using qualitative analysis techniques using the Milles K. Hubertman model. The results show that the application of changes to the estimated useful lives of reduction pots results in an increase in depreciation expense in 2021 of USD 2,025,260, and a total of 44 reduction pots will be written off in full at net book value because they have experienced depreciation for or more than 5 (five) years, amounting to USD 1,004,663. The implementation of PSAK 25 has an impact on profit for the year and asset impairment in 2021.
PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015) Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46011

Abstract

The purpose for this research is totest audit tenure, auditor size, auditspecialization industry, and audit capacity stress to earning managementmanufacture industry listed in the BEI in 2010-2015. In this research, we useleverage, firms size, and ROA as Control variable. This study population wasmanufacture industry listed in the BEI in 2010-2015. This population use criteriapopulation by 703 annual reports manufacture industy. The sampling used in thisstudy a sensus method. Source of data is secondary data, obtained from annualreports of manufacture industry in BEI. This study used multiple regretion analysisto analysis data with the help of the program Partial Last Square (PLS). The resultsobtained in this study is audit tenure, and audit capacity stress has a positive effecton earning management manufacture industry. Auditor size, and auditspecialization industry has a negative effect onearning management manufactureindustry. For control variable, the results obtained is leverage, firms size, and ROAhas a positive effect on earning management manufacture industry. The resultsprovide more informed basis for investors to be more selective in investing theirfunds. To reduce earnings management practices in companies should principalsswitched auditorsperiodically or less than 3 years, and using scale big fourauditors, and has specialized audit industry
AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46012

Abstract

The purpose for this research is to test knowledge, number's client, peer review to audit quality auditors working in KAP East Java. In this research, we use professionalism as Control variable.  This study population was auditor's working in KAP East Java of 610 independent auditor. The sampling used in this study is purposive sampling method. The source of data isprimarydata, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For the control variable, the results obtained is professionalism has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduces asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.
MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46019

Abstract

This literature study explains and describes the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, the treatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature,especially accounting treatment of goodwill as intangible assets in the financialstatements of various countries such as Indonesia, America and the England
KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46032

Abstract

Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling denganjumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder darilaporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20.Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity BasedCosting (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46039

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems intoseven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction,system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information quality to usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.
Co-Authors A., Riski Isminar A.A. Gde Satia Utama Alfiyatul Qomariyah Dian Agustia Dian Mahendrawati Dira Salwa Amalina Eka Elmi Hikmawati Ekasari, Wulandari Fitri Erina Sudaryati Firdaus Aditya Rizqi HAMIDAH I Made Narsa Indah Prastiwi Iswajuni, Iswajuni Izzato Millati Kurnianto, Sigit Kurnianto, Sigit Mienati Somya Lasmana Muhammad Dzakwan Ihza Mahendra Murdiyati Dewi Mustikasari, Elia Nelly Romauli Simamora Okta Shindu Hartadinata Panji Kusuma Prasetyanto Pending Puji Dwi Astuti Permatasari, Yani Riski Isminar A. Rizqi, Firdaus Aditya Romzi Kharisanto Siti Nuraini Wiwiek Dianawati Yashinta Setyowati