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<![CDATA[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 ]]>
<![CDATA[Mainatul Ilmi]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Yosefa Sayekti]]>
<![CDATA[ International Journal of Social Science and Business Vol. 1 No. 2 (2017): May ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i2.10539
<![CDATA[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.]]>
<![CDATA[EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK ]]>
<![CDATA[Mutimmah Rustianawati]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Siti Maria Wardayati]]>
<![CDATA[ International Journal of Social Science and Business Vol. 1 No. 2 (2017): May ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i2.10592
<![CDATA[This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditor's 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 Auditor's Work, Supervision, Time Pressure]]>
<![CDATA[Analysis of the Relationship Between Corporate Social Responsibility and Good Corporate Governance on Fee Audit and Firm Value ]]>
<![CDATA[Retno Cahyaningati]]>;
<![CDATA[Muhammad Miqdad]]>;
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v5i2.1745
<![CDATA[Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) affect audit costs and firm value, and to analyze the mediation relationship between audit costs and firm value. Design/methodology/approach : Data collection through this case is on companies in Indonesia that are listed on the Corporate Governance Perception Index (CGPI) between 2016 and 2018 with 33 firmyears observations. Findings: The results of the path analysis show that CSR has no effect on audit costs, CSR programs carried out and disclosed by the company are not included in the client's business audit by the auditor. The size of the CSR disclosure cannot affect the audit fee. Even though GCG has a positive effect on audit fees, companies with high CGPI scores can pay more audit fees because they have higher financial standards, so they choose the Big four KAP that are more integrated and have quality. Meanwhile, CSR and audit fees do not affect firm value. However, GCG has a significant negative effect on firm value. The analysis of the effect of mediation shows that audit fees cannot mediate between CSR and GCG on firm value. Research limitations/implications: Overall, the audit fee cannot reflect the company's risk which is taken into consideration in making investment decisions. This happens because in investment decisions, investors look more at short-term profits such as daily stock prices and profitability. Practical implications : This research can provide important implications for management and regulators, namely as an alternative in making investment decisions that can increase firm value. Paper type: This research is a development research that tries to analyze the indirect effect, so that researchers have a little difficulty determining the theories used to link the interplay of components that influence each other, so researchers must make an opinion to strengthen this research.]]>
<![CDATA[E-Finance : Mitigation of Fraud Tendency in Indonesia ]]>
<![CDATA[Imanita Septian Rusdianti]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 3 (2022): May 2022 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v5i3.1857
<![CDATA[Purpose: This research aims to determine the application of e-finance in the Lumajang Regency DPUTR and its role in improving internal control and mitigating fraud risk with fraud diamond theory analysis. Design/methodology/approach: This research is qualitative case study research with descriptive methods. Data collection techniques use observation, documentation and semi-structured in-depth interviews. Findings: Data analysis techniques through the stages of plan, design, prepare, collect, analyze, share. The results of this study include: 1) The application of e-finance in the Lumajang Regency DPUTR based on realtime online which is integrated with all LUMAJANG REGENCY OPDs to facilitate financial reporting in accordance with public sector accounting rules to prevent fraud so as to create transparency and can be accounted for; 2) Based on diamond theory fraud analysis, the application of e-finance is able to mitigate risks. fraud; 3) E-finance plays an important role in improving the internal control of the Lumajang Regency DPUTR. Research limitations/implications: The limitation of this research is the lack of theoretical foundations and previous research on the application of e-finance in public sector organizations. This finding provides solutions to public sector organizations in minimizing fraud through the application of e-finance applications by using fraud diamond theory analysis. Practical implications: This study adds literature on the application of e-finance to public sector organizations and its role in mitigating the risk of fraud which has not been discussed in previous studies. Originality/value: This paper is original. Paper type: Research paper]]>
<![CDATA[Analisis Biaya Keagenan dan Perataan Penghasilan ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Jurnal Aplikasi Manajemen Vol 9, No 3 (2011) ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This research is attended to analyze: (1) influence of physical support and contact personnel toward hospital image at Public Hospital in Tuban, (2) influence of physical support and contact personnel toward patient trust at Public Hospital in Tuban, (3) influence of hospital image toward patient trust at Public Hospital in Tuban. Type Research is explanatory research or confirmatory research because its target explain relation of kausal between variable examination of hypothesis. Research population is consumen / patient of Tuban Hospital. Consumer taken as sampel is patient using hospital service, minimum take care of to lodge during 3 day. Research conducted by during two week with amount of sampel 120 people. Research showed that physical support and contact personnel influence toward hospital image direcfly, positively and significantly. Physical support and contact personnel showed direct influence toward the patient trust at Public Hospital in Tuban. In addition, physical support and contact personnel showed indirect, positive and significant influence toward the patient trust of patient through hospital image.Keywords: Physical Support, Contact Personnel, Hospital Image, Patient Trust at Public Hospital in Tuban]]>
<![CDATA[Recognition and Measurement of Fixed Assets: (Case Study on Government Organizations in Lumajang) ]]>
<![CDATA[Ria Meilan]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Wahyu Agus Winarno]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i1.662
<![CDATA[This research is different from previous research, this research focuses on the process that forms a system in the application of recognition and measurement of fixed assets with the problems that follow based on the perspective of PSAP 07. This type of qualitative research is used in this study with a case study approach. Sources of data through interviews, documentation, and observations of asset officers and accounting officers within the Dinas Kesehatan and UPT Puskesmas of Lumajang Regency. The validity of the data using the triangulation technique. The results of the study indicate that the application of recognition and measurement of fixed assets based on the perspective of PSAP 07 is carried out by the system that has been formed in the organization. This system serves as the basis for employees who are responsible for managing fixed assets. A theoretical contribution to this research is to strengthen Institutional theory. The practical contribution is a recommendation for the government maintain the system that has been formed with the hope that the management of fixed assets in OPD will be of higher quality.]]>
<![CDATA[Determinant of Audit Fee ]]>
<![CDATA[Retno Cahyaningati]]>;
<![CDATA[Muhammad Miqdad]]>;
<![CDATA[Alwan Sri Kustono]]>
<![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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DOI: 10.30741/wiga.v11i2.608
<![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[Motivasi Perataan Penghasilan ]]>
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 11, No 2 (2008): JRAI May 2008 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.189
<![CDATA[This study was aimed to analyze the effect of some factors towards income smoothing tendency and the influence of the income smoothing tendency towards firm value on non financial public companies at the Indonesia Stock Exchange. Those factors are debt, independent commissioners, and auditor quality. This study was performed using field research. Data were collected from Indonesian Capital Market Directories. Sample in this study is 100 non financial firms which listed at the Indonesia Stock Exchange from 1999-2005 and is derived using some criteria. This study used Partial Least Square regression technique.The result showed that income smoothing tendency was positive affected by debt. The findings refused first hypothesis. The findings might be of interest to creditors to make credit decision. The study contributed to the literature in that it has shown that income smoothing practice is driven by opportunistic management motive rather than efficiency. Managers should not exercise it because public did not care the practice.]]>
<![CDATA[Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) ]]>
<![CDATA[Fitria Tidarina]]>;
<![CDATA[Siti Maria Wardayati]]>;
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.4280
<![CDATA[This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.]]>
<![CDATA[Penggunaan Dana Desa Pada Masa Pandemi Covid-19: Studi Desa Kendit Kecamatan Kendit Kabupaten Situbondo ]]>
<![CDATA[Radhiatul Nurul Jannah]]>;
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Wahyu Agus Winarno]]>
<![CDATA[ Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/asersi.v2i2.3596
<![CDATA[This study aims to analyze and determine the planning, implementation and administration of the use of This study aims to analyze and determine the planning, implementation and administration of the use of village funds for the 2020 fiscal year in the context of handling Covid-19 in Kendit Village, Situbondo Regency. This was in accordance with the condition of the village government, at that time experiencing policy confusion. Due to various regulations that change so that it has an impact on the delay in the preparation and changes of the village RKP, preparation of the RAB and APBDes. The type of research used is descriptive qualitative with a case study approach. The research data were secondary and primary data which were further analyzed through triangulation techniques. The results of this study are the process of reallocating the Kendit Village Fund for the 2020 fiscal year carried out in accordance with applicable rules and regulations. The village government does not experience policy confusion regarding changing regulations so that the process runs well. There is a separate policy benchmark carried out by the Kendit Village government in the planning and implementation of the BLT-DD and PKTD programs.]]>
