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<![CDATA[PERILAKU KEPALA DESA SEBAGAI PENGELOLA DANA DESA ]]>
<![CDATA[Widodo, Hendrarto]]>;
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Prasetiyo, Whedy]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/10.33558/jrak.v9i2.1589
<![CDATA[Penelitan ini bertujuan untuk mengetahui perilaku kepala desa dalam mengelola dana desa. Perilaku yang dimaksud adalah perilaku kepala desa dalam perencanaan partisipatif, perilaku kepala desa dalam transparansi pengelolaan dana desa dan perilaku kepala desa dalam akuntablitas pengelolaan dana desa. Penelitian ini dilakukan pada desa Adat Kemiren kecamatan Glagah Kabupaten Banyuwangi menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan bahwa perencanaan partisipatif, transparansi dan akuntabilitas pengelolaan dana desa yang dilakukan kepala desa masih belum berada pada taraf ideal.]]>
<![CDATA[PENGARUH JENDER DAN LOKUS KENDALI TERHADAP KINERJA KARYAWAN PERGURUAN TINGGI ]]>
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ Media Riset Akuntansi Vol 1, No 1 (2011): Februari ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[Tujuan studi ini adalah menguji apakah jender memiliki pengaruh terhadap kepuasan kerja dan kinerja dengan variabel intervening tipe personalitas. Studi ini menjadi penting untuk mengidentifikasi determinan yang membangun kenyamanan lingkungan kerja sehingga mendorong kinerja yang lebih baik. Data yang diolah sebagai sampel penelitian adalah sejumlah 120 yang diperoleh dengan metode survey. Dua belas hipotesis diuji dan hasilnya menunjukkan bahwa kepuasan kerja berpengaruh terhadap attituda seseorang. Kepuasan kerja juga berpengaruh positif terhada kinerja karyawan. Hal yang sama ditunjukkan variabel attituda. Attituda berpengaruh terhadap tingkat kinerja karyawan. Studi ini tidak menemukan adanya signifikansi hubungan antar variabel lainnya dalam model. Jender bukanlah faktor yang mempengaruhi kinerja karyawan, baik dalam hubungan mandiri maupun interaksi dengan variabelpersonalitas. Kata kunci: jender, kepuasan kerja, attituda, kinerja karyawan]]>
<![CDATA[PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN PENGHASILAN PADA BANK-BANK DI INDONESIA ]]>
<![CDATA[Kustono, Alwan Sr]]>;
<![CDATA[Kusuma Sari, Evelin Dwi]]>
<![CDATA[ Media Riset Akuntansi Vol 2, No 2 (2012): Agustus ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[Income smoothing practices often associated with management incentives for putting their interests above the interests of company owners. The aim of this study is to examine the effect of profitability and financial leverage to the income smoothing on banks in Indonesia. The data used in this study is secondary data sourced from the Direktori Perbankan Indonesia, which is published by the Direktorat Perizinan Dan Informasi Perbankan Bank Indonesia. Purposive sampling method is used for this study by specifying certain criteria. The results showed that the profitability give negative effect on income smoothing. Financial Leverage had no effect on income smoothing. The size of company that is used as a control variable in this study did not give effect on income smoothing either. Keywords: Income smoothing, profitability, financial leverage, firm size]]>
<![CDATA[ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA†DI JEMBER ]]>
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Nanggala, Ardhya Yudistira Adi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7710
<![CDATA[One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.]]>
<![CDATA[Motive behind Earnings Management Practices: Case in Public Property and Real Estate Companies in Indonesia ]]>
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v12n1.p49-64
<![CDATA[This study examines the antecedents and consequence variables of earnings management. This study is expected to explain the motive of earnings management practices by public property and real estate companies in Indonesia: opportunistic or efficient. The theory which is the basis for developing the hypotheses ise agency, positive accounting, and signaling theories simultaneously. This study is explanatory research which aims to explain the causal relationship between variables through hypothesis testing. Data of this research are financial statements of public companies in the property and real estate sector in Indonesia (2014-2018) with some criteria. There are 60 firm-years data used in the analysis. Hypothesis testing uses multiple linear regression two-stage. The first stage analysis is used to examine the effect of the antecedent earnings management variable. Regression second stage test the consequences of earnings management practices. The results show debt and independent commissioners affect earnings management. Management performs more dominant earnings management because of opportunistic interests than to maintain market value and the interests of its    shareholders. The implication of this research is to provide a comprehensive discourse on the motives for earnings management behavior in Indonesia. ]]>
<![CDATA[ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO ]]>
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i1.10192
<![CDATA[Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.]]>
<![CDATA[Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia ]]>
<![CDATA[Winarno, Wahyu Agus]]>;
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Effendi, Rochman]]>;
<![CDATA[Mas’ud, Imam]]>;
<![CDATA[Wardhaningrum, Oktaviani Ari]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v0n0.p%p
<![CDATA[This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment.Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.]]>
<![CDATA[Perilaku Kepala Desa Sebagai Pengelola Dana Desa ]]>
<![CDATA[Widodo, Hendrarto]]>;
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Prasetiyo, Whedy]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v10i2.1740
<![CDATA[This research aimed to determine the behavior of the village head in managing village funds. The behavior in question is the behavior of the village head in participatory planning, the behavior of the village head in the transparency of village fund management and the behavior of the village head in the accountability of village fund management. This research was conducted in the Kemiren Customary village of Glagah sub-district, Banyuwangi Regency using descriptive qualitative methods. The results showed that participatory planning, transparency and accountability of village fund management conducted by the village head were still not at the ideal level.]]>
<![CDATA[Determinant of Audit Fee ]]>
<![CDATA[Cahyaningati, Retno]]>;
<![CDATA[Miqdad, Muhammad]]>;
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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<![CDATA[The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified.]]>
<![CDATA[Is There A Role For Earnings Management in Dividend Policy? ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Rendy Mirwan Aspirandi]]>;
<![CDATA[Bryan Chandra Varisa]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2833
<![CDATA[The study examines whether the dividend policy is affected by managerial ownership, free cash flow, or earnings management and the role of earnings management, such as mediating variables. Five hypotheses were tested with path analysis. Testing uses SmartPLS version 3.2.9. The population was the manufacturing companies in 2014-2018. The research period is limited to 2018 to avoid Covid 19 impact. There are 125 year-firms observations used to confirm the hypotheses. The result shows managerial ownership and free cashflows affect dividend policy and earnings management. Earnings management is not a mediating variable. This result rejects the previous research results, which concluded that earnings management influences dividend policy. The implication is earnings management is not a good explanation to see changes in dividend policy. Earnings management is challenging to plan dividend policy. Further researchers need to pay attention to the measurement of various types of earnings management that are more precise in management policies.]]>
