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<![CDATA[ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Wulan Pangestu]]>;
<![CDATA[Rochman Effendi]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v4i1.49
<![CDATA[This research aims to know the fairness level of significance increase on expenditure items in incumbent election area compare with non incumbent election area, and non-election area. This research use secondary data. Data analyze method use comparative description method which describe the result from our data observation that will be compared with one observation subject and other observation subject. The result shows that all of expenditure items not used as politicization object by incumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, but also on some non incumbent area and some non-election area. Significance increase on incumbent area can not conclude as politicization budget and expenditure area by incumbent to preserve their power.]]>
<![CDATA[PERFORMA LINGKUNGAN DAN DERAJAT PENYAJIAN INFORMASI LINGKUNGAN PERUSAHAAN NON KEUANGAN DI INDONESIA ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i2.3758
<![CDATA[The purpose of this study was to examine the effect of environmental performance factor on corporate social responsibility disclosure. Firm size, profitability, and company debt as control variables. CSR disclosure as the dependent variable is proxied by the GRI index. The research sample is the annual reports of non-financial companies that have participated in the Proper program and have been listed on the IDX 2014-2018. There are 55 companies that fillful the sample criteria with 275 firm years. Methods of data analysis using multiple regression. The test results show that the company's environmental performance has a positive and significant effect on the level of corporate environmental disclosure in the annual report. The positive value possessed by the environmental performance variable of the company shows that the environmental performance carried out by the company is in the same direction (direction) as the company's environmental disclosure. The better the company's performance in environmental performance, the higher the company's environmental disclosure level in the published annual report. This condition is in accordance with the signal theory that companies tend to disclose the company's environmental performance to maintain or enhance the company's image among pemangku kepentingans. Environmental performance and disclosures that are made are a form of company responsibility towards pemangku kepentingan demands and to maintain company legitimacy and avoid legitimacy conflicts. Corporate social responsibility is essential to ensure the continuity of today's business world. The company not only has obligations to shareholders, but more to pemangku kepentingans. ]]>
<![CDATA[MEKANISME TATA KELOLA KORPORAT DAN PEREKAYASAAN LABA DI PERBANKAN PUBLIK INDONESIA ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ MediaTrend Vol 5, No 1 (2010): Maret ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/mediatrend.v5i1.1788
<![CDATA[The study examines the role of the institutional ownership, managerial ownership, board of directors, and the audit committee in preventing earnings management. All of independent variable associated with reduced levels of discretionary current accruals. They are associated with firms that have smaller discretionary current accruals. We conclude that institutional ownership, managerial ownership, board and audit committee activity may be important factors in constraining the propensity of managers to engage in earnings management.]]>
<![CDATA[Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Di Indonesia ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Agnes Sindhy Pikatan]]>
<![CDATA[ Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 3 (2012): Jurnal Manajemen Teori dan Terapan - Desember 2012 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jmtt.v5i3.2650
<![CDATA[The study examine the earnings management practice in aquirer companies before and after mergers and acquisitions. It also show the difference financial performance. The purpose of this study was to prove the existence of the practice earnings management by the acquirer in the period prior to the mergers and acquisitions. this study also aimed to see whether there differences in the financial performance of the acquirer after the merger policy and acquisition of the manufacturing companies listed on the Stock Exchange over a period reporting year 2006-2008. The sample in this study are 13 manufacturing companies listed on the Indonesia Stock Exchange in reporting mergers and acquisitions 2006-2008. The conclusion of this study is there is no strong evidence through discretionary accrual indicating that earnings management measures made by the acquirer in the period prior to the merger and acquisitions and also no significant differences in financial performance afterimplementation of mergers and acquisitions on the acquirer.]]>
<![CDATA[THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v14i1.19
<![CDATA[The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothing reflects re- ducing the possible income fluctuations so as to make it as stable as possible throughout the ism. Almost of income smoothing research in Indonesia used Eckels index to clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to deter- mine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Ex- change, over period of 1999-2008. This study confirms Eckels index is not reliability instru- ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previ- ous studies, particularly that determinant, factors and effect of income smoothing practices.]]>
<![CDATA[Determinants of the Use of E-Wallet for Transaction Payment among College Students ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Ardhya Yudistira Adi Nanggala]]>;
<![CDATA[Imam Mas’ud]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v23i1.2245
<![CDATA[This study aims to determine the factors that influence behavioral intentions to use E-wallet. The factors tested include application quality, perceived usefulness, perceived ease of use, and attitude toward using. The population in this study is college students in Jember Regency, Indonesia. Data analysis is carried out using Variance-based Partial Least Square. The number of samples used is 180 college students as users of the e-wallet application. Six hypotheses are tested, and four hypotheses are successfully accepted. Perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness has a positive effect on attitude toward using e-wallet applications. Attitude plays a vital role in behavioral intentions to use e-wallets. The quality of the e-wallet application does not affect the level of perceived usefulness. The perceived ease of use of the application has no direct effect on attitude. This study's results are beneficial for e-wallet providers to increase the level of the use of e-wallet.]]>
<![CDATA[Beware of the existence of a big bath with asset impairment after pandemic covid-19! ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Aisa Tri Agustini]]>;
<![CDATA[Scherrgyo Agung Rhyo Dermawan]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i1.2243
<![CDATA[This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.]]>
<![CDATA[Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Ardhya Yudistira Adi Nanggala]]>
<![CDATA[ The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v10i1.1878
<![CDATA[This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching.]]>
<![CDATA[Memahami Theory of Constraint dari Sumber Pertama Pembumian Kasus Novel “The Goals” ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jeam.v18i2.16967
<![CDATA[This article is grounded The Goal (Goldratt & Cox, 2008). It describes a case that occurred in a company. Manager has three months to change unprofitable and unreliable factory operations to succeed. It shows the differences that occur in a manufacturing company in a process, and how to discuss the difficulties that occur, and reduce their impact. Manager team discussed the challenges in the material flow, and immediately started requesting changes to help increase reserves and increase production. They brought an old machine that they received for free to increase the capacity of the engine, which has proven to be one of the two bottlenecks. Furthermore, they changed the process that happened to the company, changed like they did, which caused a great deal in getting the product and also caused some products to be heated several times to make it warmer and then even harder not just once or not at all. Keywords: throughput, bottleneck, performance, constraint]]>
<![CDATA[Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jeam.v15i2.17333
<![CDATA[Firm value is a part that has been determined by a company after going through a process of activities for several years. This study was conducted to examine the relationship between the influence of corporate governance mechanisms and environmental disclosure on firm value. This research is a quantitative approach that aims to examine and analyze the effect of corporate governance mechanisms and environmental performance on firm value. Data is collected from financial statements and annual reports published by mining sector companies listed on the Indonesia Stock Exchange 2012-2014. There are five hypothesis that examined. The result show managerial ownership has a positive effect on firm value. Institutional ownership has a positive effect on firm value. Board of Commissioners shows a positive effect on the value of the company. Audit committee show that the audit committee has no effect on firm value. Environmental disclosure has no influence on firm value. This disclosure will have the confidence of investors that will affect the firm value. Keywords: institutional ownership, firm value, board of commissioners, audit committee, environmental disclosure]]>
