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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 eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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

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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
Konsep Akuntabilitas dalam Gereja Katolik Leonita Catherine Wijaya; Whedy Prasetyo; Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.15115

Abstract

This study aims to describe the concept of income and burden on the Holy Heart of the Virgin Mary Catholic Church. This research chooses the Sacred Heart of the Virgin Mary Catholic Church as the object of research, because the Sacred Heart of the Virgin Mary is a newly established church, so that accountability is an important pillar for the newly established church to gain the trust of the people. This research uses the interpretivis paradigm by using the case study method in its research method. Thus, primary and secondary data sources are needed in research, and use interviews, observations and documentation in this study. Data analysis methods used are data collection, data reduction, data presentation, and verification as well as drawing conclusions. The results of this study indicate that in general the Sacred Heart Church of the Virgin Mary has carried out finansial management properly, where finansial management is carried out accordingly, starting from planning to accountability. In this church the proposal is made in issuing funds used for ecclesiastical activities. The finansial reporting system made by finansial managers is fairly simple because tis based on trust in managing finances obtained through collectives and contributions from the people to fulfill the operational activities of the church. Keywords: Accountability, Transparency, Church, Accounting
Pembandingan Kinerja Keuangan Perusahaan Asuransi Syariah dan Non-Syariah Terbuka di Indonesia Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17336

Abstract

This research was conducted to compare the different of financial performance between sharia and non sharia conventional insurance company listed in Indonesian Stock Exchange. Population in this research are insurance companies that listed in Indonesian Stock Exchange. Data is collected from of the insurance company during three years since 2012-2014. Five variables are used to measure financial performance of insurance company. The variables are profitability, debt ratio, capital structure, earning per share, and equity per share. The results of this research show that earning per share and equity per share of sharia insurance company were better than non-sharia companies, but profitability, debt ratio, and capital structure were worse than non-sharia companies. Keywords: rentability, debt ratio, capital structure, earning per share, equity per share
PERATAAN PENGHASILAN DAN AKUNTANSI MANAJEMEN Alwan Sri Kustono
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 RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH Alwan Sri Kustono; Jehan Masagung Lasado
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1242

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 company's performance. Practice of income smoothing arises because there was conflict between they are who have interest with the company's 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
TINJAUAN HISTORIS PENYUSUNAN RERANGKA KONSEPTUAL Alwan Sri Kustono
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 2 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i2.1225

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
IMPLEMENTASI AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT SILOAM JEMBER Cintia Wulandari; Alwan Sri Kustono; Norita Citra Yuliarti
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 3: November 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v1i3.432

Abstract

Environmental accounting is an accounting treatment with the inclusion of environmental cost into the accounting practices of companies or government agencies. Hospital are service companies engaged in the health sector which in their operations can have a positive or negative impact on the community in the form of waste. Hospital waste is all waste generated by a hospital as a result of its operational activities which can contain hazardous and toxic active ingredients that can transmit disease. This study aims to determine how the application and differences of environmental accounting on waste management at Siloam Jember Hospital are related to identification, measurement, recognition, presentation, and disclosure. The type of research use in this research is descriptive qualitative. The data obtained in this study are based on primary data in the form of interview and observations, and based on secondary data in the form of documentation which will then be compared with PSAK No. 33 about General Mining Accounting. The results of this study indicate that the costs incurred as a result of hospital waste management consist of machine procurement costs, maintenance costs, repair costs, depreciation costs, and transportation service costs.
PENGARUH PENERAPAN LAPORAN ARUS KAS OPERASI, ECONOMIC VALUE ADDED, DAN LABA KOTOR TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Muhammad Ghozi Falih Afifi Falih; Alwan Sri Kustono; Gardina Aulin Nuha
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 4: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v1i4.789

Abstract

This study aims to examine the effect of cash flow, economic value added and gross profit on stock volume by trading stock trading volume. In this study, all plantation companies listed on the Indonesia Stock Exchange for the period 2016-2019 using SPSS Version 21 program. The results showed that cash flow had no significant effect on stock volume. Economy value added and gross profit have no effect on stock volume. Share volume cannot mediate or be an intervening variable between total cash flow, economic value added and gross profit to share volume.
Motive behind Earnings Management Practices: Case in Public Property and Real Estate Companies in Indonesia Alwan Sri Kustono
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p49-64

Abstract

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. 
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 Devi Nur Izzatika Djoko Supatmoko Fitria Tidarina Gardina Aulin Nuha Gardina Aulin Nuha Guillerma Giusti Hosnol Khotimah Ika Barokah Suryaningsih Ilmi, Mainatul Imam Mas'ud Imanita Septian Rusdianti 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 Oktaviani Ari Wardhaningrum 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 Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti