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COMMUNITY PRACTICE UNTUK PERFORMANCE DAN PENDAPATAN MASYARAKAT LOKAL DESA WISATA A., Riski Isminar; Nuraini, Siti; Millati, Izzato; Kurniawansyah, Deddy
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 | DOI: 10.20473/jraba.v3i2.46049

This study aims to find out the role of community practice in improving the performance of lokalcommunities and the income of lokalcommunities in Kemiren Village. This village is one of the villages targeted by the development of tourism villages by Banyuwangi Regency in line with the Ministry of Tourism program which made Banyuwangi the target of developing tourism villages. This research is a qualitative descriptive study using observation, interviews with stakeholders including village heads, BUMDes, members of the tourism conscious community with data reduction, data presentation and drawing conclusions. This study found that community practice in Kemiren Village was considered successful even though it was not maximal in improving the performance of communities around tourist villages by improving the mindset to develop to support the development of tourism villages without forgetting to preserve the environment, maintain the original culture of the village. traditional clothes for school children and civil servants on certain days, as well as contributing to increasing the income of lokalpeopleeven though the activities carried out by this community have not completely eliminated the unemployment rate or opened new jobs. This research is expected to contribute as an evaluation material that can be used by the tourism conscious community, the Village Head, other related parties to take steps to maximize existing human and natural resources, and become a reference for the development of further research.

TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN Kurniawansyah, Deddy; Kurnianto, Sigit; Rizqi, Firdaus Aditya
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 | DOI: 10.20473/jraba.v3i2.46053

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 principal-agent 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

APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46055

Many maintain that earnings management is harmful. This literature study explains and describe the issue from the outside perspective of earnings management. This research method used qualitative with literature study. The results of this study are Earnings management is not a fraud. Fraud is an "act ofcriminal deception” or a "deceitfulbehavior which may be punished by law”. Earnings management is within legitimate constraints, implying that the deviation of reported earnings from underlying or economic earnings due to earnings management is legitimate or authorized by accounting standards and corporate laws.The results of this study contribute as add to the treasury of financial accounting literature, especially accounting theory. The results of this research have important implication for regulators and lawmakers. Regulators tend to regardearnings management as harmful and in the need ofimmediate remedial action.

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 | DOI: 10.32535/ijabim.v8i1.2230

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.

THE ROLE OF GOOD CORPORATE GOVERNANCE MODERATION IN SUSTAINABILITY, ACCOUNTING CONSERVATISM, AND EARNINGS MANAGEMENT: AN EMPIRICAL STUDY ON INDONESIAN PUBLIC COMPANIES Deddy Kurniawansyah; Muhammad Dzakwan Ihza Mahendra; Iswajuni
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.5367

This study aimed to examine the influence of sustainability report and accounting conservatism on earnings management, and the moderating role of good corporate governance on the effect of sustainability report and accounting conservatism on earnings management. The population of this study was the entire company sector listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique for this study was the census method that amounted to 260 annual reports and sustainability reports. The data analysis technique used PLS-SEM with the help of SmartPLS 3.0 software. The results of this study show that sustainability report and accounting conservatism had a positive effect on earnings management. Good corporate governance did not strengthen the positive relationship between sustainability report and accounting conservatism on earnings management of the entire company in 2018-2022.

Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p05

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities

The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees Deddy Kurniawansyah; Dian Mahendrawati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p02

Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities

Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare

The Role of the Internal Audit Function in Moderating the Effect of Audit Committee Gender Diversity on Audit Quality Kurniawansyah, Deddy; Iswajuni, Iswajuni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2867

This study examines how gender diversity on the audit committee board affects audit quality, with the internal audit function serving as a moderating factor. The study analyzed 321 firm-year observations based on the annual reports of manufacturing firm listed on Indonesia Stock Exchange listed between 2019 and 2023. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the resence of women makes the audit committee more diverse and able to have a higher impact on audit quality. They have high performance standards to demonstrate the importance of the audit committee's responsibility in the financial reporting and management monitoring process. The internal audit function has strengthened the effect of a gender diversity on audit quality. Theoretically, this study contributes to the development of literature related to agency theory. For potential investors, as a strategy, invest in companies that have quality audits due to the strong encouragement from companies with more gender-diverse audit committees. For the government, strengthen the policy of women leadership on corporate boards to improve good governance.

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