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

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THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Kustono, Alwan Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.19

Abstract

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  Eckel’s  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 Eckel’s 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.
Determinants of the Use of E-Wallet for Transaction Payment among College Students Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi; Mas’ud, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2245

Abstract

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

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.
Analysis Of The Preparation Of Risk-Based Annual Supervision Work Program (Pkpt) At The Banyuwangi Regency Inspectorate Maulana, Drajad Surya; Wardayanti, Siti Maria; Kustono, Alwan Sri; Wasito, Wasito
Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i8.2184

Abstract

This research aims to provide information and reference materials related to the Annual Supervision Work Program (PKPT) for the Banyuwangi Regency Inspectorate agency. This research is qualitative. The results of this research are expected to improve the Banyuwangi Regency Inspectorate to improve its work program based on risk. Risk-based PKPT guidelines were also made by researchers so that they could be the basis for making risk-based PKPT. The method used in this study is qualitative. The result of this study is the formation of a risk-based PKPT in accordance with regional development goals. The risk-based concept has begun to be mitigated from the beginning so that the assignments that will be carried out by auditors are going well. The existence of inhibiting factors in the preparation of risk-based PKPT can be minimized by auditors so that the goals of the Inspectorate organization can be achieved.
Pengaruh Rasio Keuangan Sebelum dan Sesudah Merger dan Akuisisi terhadap Kinerja Keuangan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Izzatika, Devi Nur; Kustono, Alwan Sri; Nuha, Gardina Aulin
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.527 KB)

Abstract

ABSTRACT This study aims to analyze the effect of mergers and acquisitions on the financial performance of companies before and after mergers and acquisitions. The company's financial performance that listed on the Indonesia Stock Exchange (IDX) is measured by using financial ratios: Current Ratio (CR), Debt to Total Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Total Assets (ROA), Net Profit Margin (NPM). The population in this research is companies listed on the Indonesia Stock Exchange (IDX) which conducted merger and acquisition activities in 2013-2015. The purposive sampling method was used to obtain 27 companies that do mergers and acquisitions. Hypothesis test use paired sample t-test for normal-distributed data and Wilcoxon signed ranks test for abnormally distributed data. The results of financial performance testing on 5 corporate financial ratios use paired sample t-test because the data obtained from the normality test data indicate that the data are normally distributed. Paired sample t-test results show differences in the CR, DAR, TATO before and after mergers and acquisitions. Meanwhile other financial ratios such as on Total Assets (ROA) and Net Profit Margin (NPM) do not show differences before and after mergers and acquisitions. Keywords: Mergers and Acquisitions, Financial Performance, Financial Ratio ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh merger dan akuisisi terhadap kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi. Kinerja keuangan perusahaan yang diukur dalam perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan rasio keuangan: Current Ratio (CR), Debt to Total Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Total Asset (ROA), Net Profit Margin (NPM). Populasi dalam penelitian ini meliputi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang melakukan aktivitas merger dan akuisisi pada tahun 2013-2015. Pengambilan sampel dalam penelitian menggunakan purposive, dengan data yang diperoleh sebanyak 27 perusahaan yang melakukan merger dan akuisisi. Uji hipotesis yang digunakan uji paired sample t-test untuk data berdistribusi normal dan uji wilcoxon signed ranks test untuk data berdistribusi tidak normal. Hasil pengujian kinerja keuangan pada 5 rasio keuangan perusahaan menggunakan uji paired sample t-test karena data yang diperoleh dari data uji normalitas menunjukkan data berdistribusi normal. Hasil uji paired sample t-test menunjukkan adanya perbedaan pada rasio keuangan current ratio, Debt to Total Asset Ratio, Total Asset Turnover sebelum dan sesudah merger dan akuisisi, sedangkan rasio keuangan lainnya tidak mengalami perbedaan sebelum dan sesudah merger dan akuisisi yaitu pada rasio keuangan Return on Total Asset (ROA) dan Net Profit Margin (NPM). Kata Kunci: Merger dan Akuisisi, Kinerja Keuangan, Rasio Keuangan
ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Kustono, Alwan Sri; Pangestu, Wulan; Effendi, Rochman
Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/smr1ns95

Abstract

This research aims to know the fairness level of significance increase on expenditure items inincumbent election area compare with non incumbent election area, and non-election area. Thisresearch use secondary data. Data analyze method use comparative description method which describethe result from our data observation that will be compared with one observation subject and otherobservation subject. The result shows that all of expenditure items not used as politicization object byincumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, butalso on some non incumbent area and some non-election area. Significance increase on incumbent areacan not conclude as politicization budget and expenditure area by incumbent to preserve their power.
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 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 Maulana, Drajad Surya 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 Wardayanti, Siti Maria Siti Maria Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti