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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Riset Akuntansi EL-MUHASABA Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Manajemen Teori dan Terapan Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Muhammadiyah International Journal of Economics and Business Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Indonesian Journal of Accounting and Governance JIAI (Jurnal Ilmiah Akuntansi Indonesia) The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Wiga : Jurnal Penelitian Ilmu Ekonomi ACE : Accounting Research Journal Journal of Social Research ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal of Accounting and Governance eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TINJAUAN HISTORIS PENYUSUNAN RERANGKA KONSEPTUAL Kustono, Alwan Sri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

An accounting conceptual framework can be defined a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements.The main reasons for developing an agreed conceptual framework are that it providesa framework for setting accounting standards, a basis for resolving accounting disputes, and fundamental principles which then do not have to be repeated in accounting standards. This article has outlined the history and nature of a accounting conceptual framework. The article showed this important area which is fundamental to understanding the whole process of developing accounting standards. Key words: conceptual framwork, FASB, IASC, IFRS
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH Kustono, Alwan Sri; Lasado, Jehan Masagung
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Income smoothing is one of the interesting issues in accounting research. These matters could be occurred because income statement is one of the important parameters that can show companys performance. Practice of income smoothing arises because there was conflict between they are who have interest with the companys financial statements. This research is underlying from the number of income smoothing studies on the bank. Islamic Bank is one of the operational banks in Indonesia. Management of this bank still able has practice of income smoothing. The aimed of this study was to examine the influenceof risk toward income smoothing tendency on Islamic bank. This study used a sample of 144 income and balance sheet monthly period statements during the January 2010 up to December 2011, from 6 Islamic banks that listed in Bank Indonesia. By using the Eckel and Kustono index, this study found indication of income smoothing on Islamic banks in Indonesia. This study did not able to support the hypothesis that developed before so it can be conclude that the risk did not affect the income smoothing tendency on Islamic banks. Keywords: Income smoothing, Risk, Islamic Bank
PERATAAN PENGHASILAN DAN AKUNTANSI MANAJEMEN Kustono, Alwan Sri
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 2 (2011)
Publisher : Universitas Jember

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Abstract

Akuntansi manajemen menyediakan informasi berkaitan dengan perencanaan internal dan aktivitas pengendalian yang tidak dibatasi oleh kebutuhan pelaporan eksternal. Riset-riset yang dikembangkan utamanya mengarah pada teknik pengkosan, penentuan harga jual, dan perencanaan operasional perusahaan agar berjalan dengan efektif dan efisien. Perataan penghasilan merupakan upaya aktif manajemen untuk memanipulasi profil statemen keuangan. Upaya ini sebenarnya menggambarkan perilaku manajemen. Dalam perspektif keagenan, perilaku ini didorong oleh motif keamanan kerja serta kontrak insentif dan kompensasi. Perataan penghasilan di Indonesia diindikasi lebih didorong motif opportunistic dibandingkan motif pensinyalan atau efisiensi. Motif ini selayaknya digali dengan lebih intensif untuk menghasilkan pemahaman menyeluruh. Akuntansi manajemen memberi peluang riset perataan penghasilan dengan memperdalam pemahaman mengenai bagaimana manajemen melakukannya dan skema kompensasi yang mendorongnya. Kata Kunci: Perataan penghasilan, skema kompensasi, metoda pengkosan, akuntansi manajemen
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Risiko Perbankan terhadap Perekayasaan Laba Kustono, Alwan Sri
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Abstract

This study was aimed to analyze the influence of firm size, profitability dan company risk towards account manipulationon bankin Indonesia. This study was performed using field research. Data were collected from Indonesian Bank Directories. Sample in this study is 25 banksfrom 2000-2006 and is derived using some criteria. This study used linier regression technique.The result showed that risk of firm influenced income smoothing practices. The findings refused second hypothesis. The study contributed to the literature in that higher risk of bank drive to increase the account manipulation tendency. Key words: income smoothing, firm size, profitability, risk of the firm
EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Rustianawati, Mutimmah; Kustono, Alwan Sri; Wardayati, Siti Maria
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.879 KB) | DOI: 10.23887/ijssb.v1i2.10592

Abstract

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditors work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditors Work, Supervision, Time Pressure
EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND MANAGERIAL OWNERSHIP TO THE CORPORATE VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES: CASE ON INDONESIA STOCK EXCHANGE Ilmi, Mainatul; Kustono, Alwan Sri; Sayekti, Yosefa
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.061 KB) | DOI: 10.23887/ijssb.v1i2.10539

Abstract

ABSTRACTThis study aims to analyze the direct effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of corporate value, as well as to analyze the indirect effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of firm value through financial performance. The research method used is path analysis. The population in this study are all manufacturing companies listed on the BEI in 2011 - 2015, with members of the population are 146 companies. The sampling technique used purposive sampling technique, then obtained 61 companies that meet the criteria, so the total sample is 310 observations (firm - years).The result of the research shows that (1) Good corporate governance (GCG) has a significant positive effect to corporate financial performance. (2) Corporate social responsibility disclosure has positive significant effect to corporate financial performance. (3) Managerial ownership does not affect to corporate financial performance. (4) Good corporate governance (GCG) has a significant positive effect to corporate value. (5) Corporate social responsibility disclosure (CSRD) has no effect to corporate value. (6) Managerial ownership does not affect to the corporate value. (7) Financial performance has a significant positive effect to corporate value.Keywords: GCG, CSR Disclosure, managerial ownership, corporate value, financial performance.
TRANSPARENCY AND ACCOUNTABILITY IN MANAGEMENT OF VILLAGE ADMINISTRATION REVENUE AND EXPENDITURE BUDGET (APBDES) Khotimah, Hosnol; Kustono, Alwan Sri; Martiana, Nina
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

After the enactment of regional autonomy, transparency and accountability have become veryimportant issues in the Regional Financial Management, including Village AdministrationFinancial Management. This research is meant to find out how far the implementation oftransparency and accountability principles of village administration in managing the VillageBudget (APBDes) at Desa Sukosari Lor, Kecamatan Sukosari, Kabupaten Bondowoso throughPlanning, Implementation, Administration, Reporting, and Accountability. The research methodused is descriptive with qualitative approach. The resource persons in this study include Headof Desa Sukosari Lor, other apparatus at Desa Sukosari Lor, Chairman and secretary of BPD(Village Consultative Board) in Sukosari Lor, Chairman of Village Community EmpowermentInstitution (LPMD), Head of Family Welfare Development (PKK) in Sukosari Lor and theresidents of Sukosari Lor as the target for various programs. Data collection techniques used arein the form of observation, interview, and documentation analysis. Data analysis is performedwith data collection, data reduction, data presentation, data testing, and making conclusion. Theresearch findings indicate that the Village Head in Desa Sukosari Lor, Kecamatan Sukosari,Kabupaten Bondowoso has implemented the principles of transparency and accountability in themanagement of 2016 budget. In general, transparency and accountability in Desa Sukosari Lor,Kecamatan Sukosari, Kabupaten Bondowoso has been running well. However, there are someproblems that still have to be fixed.
FAKTOR-FAKTOR YANG MEMENGARUHI PENYERAPAN ANGGARAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KABUPATEN SITUBONDO Widianingrum, Desika; Kustono, Alwan Sri; Suryaningsih, Ika Barokah
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i2.6314

Abstract

Abstract: Disproportionate budget absorption is a common issue in managing local government finances. This study aimed to identify factors that affect the absorption level of the budget managed by theworking units (SKPD) in Situbondo Regency Government. The sample was collected using purposive sampling method and consisted of 200 respondents, i.e., the Spending Treasurers, the Committing Officers, and the Financial Administration Officers. Data were analyzed using exploratory factor analysis. The results show that there are six factors that affect the budget absorption, namely: (1) planning factor that explains the variance of all items amounted to 24.31%; (2) goods/services procurement factor that explains the variance of all items amounted to 11.10%; (3) regulation factor that explains the variance of all items amounted to 8.57%; (4) internal factor that explains the variance of all items amounted to 7.03%; (5) administration factor that explains the variance of all items at 5.92%; and (6) human resources factor that explains the variance of all items by 5.56%. The six factors have the variance of 62.49% in affecting the budget absorption, while the remaining 37.51% is explained by the other factors. Keywords: Budget Absorption, Exploratory Factor Analysis.
PENGARUH PARTISIPASI ANGGARAN DENGAN KOMITMEN, BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA APARATUR PEMERINTAH KABUPATEN BONDOWOSO Siwi, Ninit Dyah Pramarta; Kustono, Alwan Sri; Puspitasari, Novi
BISMA: Jurnal Bisnis dan Manajemen Vol 12 No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v12i1.7609

Abstract

Abstract: The objective of this research is to examine the influence of budget participation on performance, organizational commitment, organizational culture, and motivation; the influence of organizational commitment and organizational culture on performance; the influence of organizational culture on organizational commitment; and the influence of organizational culture on motivation of the government officers of Bondowoso Regency. The research sample consists of 180 government officers, including the structural officers and executive staff of the Local Government Work Unit of Bondowoso Regency. Data were analyzed using Structural Equation Modelling (SEM). Results show that budget participation has a positive and significant influence on performance, organizational commitment, organizational culture, and motivation; organizational commitment has a positive and significant influence on performance; organizational culture has a positive and significant influence on performance; motivation has a positive and significant influence on performance; and organizational culture has a positive and significant influence on organizational commitment. Keywords: Budget Participation, Performance, Organizational Commitment, Organizational Culture, Motivation.
PENGARUH KEAHLIAN PENGGUNA TERHADAP KINERJA SISTEM INFORMASI DENGAN VARIABEL INTERVENING PARTISIPASI, KECEMASAN, KEPUASAN, DERAJAT PENERIMAAN, DAN KETIDAKPASTIAN KERJA Kustono, Alwan Sri
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 5 No 1 (2011): Vol 5 No 1 (2011): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Development of information system (IS) is crucial action in the organization. Different contextual variables have been found to affect various aspects of the information system project The purposes of this research are to study the impact of implementation of computer based system information in banks. User participation, user skills, computer anxiety, user satisfaction to use IS, user acceptance, and job uncertainty classified as variables exogenous. Endogenous variable is performance of  information systems. There were fourteen hypothesis would be examined. Data for the study were collected from 100 banks in East Java through questionnaire responses. Results indicate user skills affect to user participation of IS implementation and level of computer anxiety. Also, users participation affect to motivation, user acceptance, and job satisfaction. The performance of IS was influenced job satisfaction, and user acceptance
Co-Authors Agnes Sindhy Pikatan Aisa Tri Agustini Anggun Ayu Wangi Ardhya Yudistira Adi Nanggala Beni Nurochman Bryan Chandra Varisa Cahyaningati, Retno Cintia Wulandari Dermawan, Scherrgyo Agung Rhyo Djoko Supatmoko Fitria Tidarina Gardina Aulin Nuha Guillerma Giusti Hosnol Khotimah Ika Barokah Suryaningsih Ilmi, Mainatul Imam Mas'ud Imanita Septian Rusdianti Izzatika, Devi Nur Jehan Masagung Lasado Jehan Masagung Lasado, Jehan Masagung Khotimah, Hosnol Kusuma Sari, Evelin Dwi Leonita Catherine Wijaya Lifatin Sakdiyah Luh Putu Ratna Sundari Martiana, Nina Mas’ud, Imam Maulana, Drajad Surya Muhammad Ghozi Falih Afifi Falih Muhammad Miqdad Munfarida Rizky Mutamimmah Nina Martiana Nining Ika Wahyuni Norita Citra Yuliarti, Norita Citra Novi Puspitasari Nuha, Gardina Aulin Oktaviani Ari Wardhaningrum Pangestu, Wulan Prasetiyo, Whedy Putri Purnamasari Radhiatul Nurul Jannah Rendy Mirwan Aspirandi Ria Meilan Ririn Irmadariyani Rochman Effendi Rustianawati, Mutimmah Scherrgyo Agung Rhyo Dermawan Siti Maria Wardayanti, Siti Maria Siti Maria Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti