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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 ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal of Accounting and Governance eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Alwan Sri Kustono; Wulan Pangestu; Rochman Effendi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.49

Abstract

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.
PERFORMA LINGKUNGAN DAN DERAJAT PENYAJIAN INFORMASI LINGKUNGAN PERUSAHAAN NON KEUANGAN DI INDONESIA Alwan Sri Kustono
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3758

Abstract

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. 
MEKANISME TATA KELOLA KORPORAT DAN PEREKAYASAAN LABA DI PERBANKAN PUBLIK INDONESIA Alwan Sri Kustono
MediaTrend Vol 5, No 1 (2010): Maret
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v5i1.1788

Abstract

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.
Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Di Indonesia Alwan Sri Kustono; Agnes Sindhy Pikatan
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 3 (2012): Jurnal Manajemen Teori dan Terapan - Desember 2012
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.958 KB) | DOI: 10.20473/jmtt.v5i3.2650

Abstract

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.
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Alwan Sri Kustono; Aisa Tri Agustini; Scherrgyo Agung Rhyo Dermawan
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

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.
Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1878

Abstract

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.
Memahami Theory of Constraint dari Sumber Pertama Pembumian Kasus Novel “The Goals” Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.16967

Abstract

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
Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17333

Abstract

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
Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.17066

Abstract

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable. Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings management
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Risiko Perbankan terhadap Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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 Hendrarto Widodo 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 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 Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Whedy Prasetiyo Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti