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All Journal PROSIDING SEMINAR NASIONAL Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal EMT KITA Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Formosa Journal of Science and Technology (FJST) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Journal of Public Accounting (JPA) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Noer Sasongko
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH TRANSAKSI PIHAK BERELASI DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP NILAI PERUSAHAAN DI MASA PANDEMI COVID-19 Eni Susilowati; Noer Sasongko
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.637

Abstract

This study aims to examine the influence of related party transactions and environmental social governance on company value during the COVID-19 pandemic on manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study is purposive sampling. A total of 15 companies with a total sample of 54 samples. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the transactions of related parties affect the value of the company. Meanwhile, environmental social governance has no effect on the company's value
The Role of Internal Audit, Fraud Prevention, and Detection, on Public Sector Financial Performance (Empirical Study at District Councils, Sierra Leone) Abdul Conteh; Andy Dwi Bayu Bawono; Noer Sasongko
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10424

Abstract

This empirical study investigates the role of internal audit, fraud prevention, and detection on public sector financial performance in Sierra Leone, specifically focusing on district councils. The research aims to determine the impact of fraud prevention, detection on public sector financial performance and provides recommendations for enhancing financial management practices in the public sector. Using quantitative methodology, data was collected through a google form questionnaire from internal auditors and finance officers in Bo, Bonthe, Moyamba, and Pujehun District Councils in the Southern Province of Sierra Leone. The study used SPSS 26 to analyze the influence of internal audit, fraud prevention, fraud detection on financial performance.  The results indicate that internal audits have a positive impact on public sector financial performance in Sierra Leone District Councils. However, the study found that fraud prevention does not significantly influence financial performance. On the other hand, effective fraud detection mechanisms positively impacted financial performance.
The Influence of Current Ratio, Debt to Equity Ratio, Return on Asset Ratio, and Return on Equity Ratio on Company Profit Growth During the Covid-19 Pandemic Nur Alfarizzi, Ahmad; Sasongko, Noer
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.933

Abstract

This research aims to analyze the influence of the current ratio, debt to equity ratio, return on asset ratio, and return on equity ratio on the profit growth of manufacturing companies in the basic industrial and chemical sectors listed on the two Indonesian Stock Exchanges for the 2019-2022 period. The sampling technique used purposive sampling, so that 128 samples were obtained that met the research criteria. The analytical method used is multiple linear regression analysis. The results of this research show that the debt to equity ratio and return on equity ratio have an effect on company profit growth, while the current ratio and return on asset ratio have no effect on company profit growth.
The Influence Of Financial Literacy, Digital Payment, And Interest In Using E-Commerce On Msme Income (A Case Study on MSME Traders in the Trade Sector in Surakarta City) Desi Ambarwati; Noer Sasongko
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2184

Abstract

This study aims to analyze the influence of financial literacy, digital payment, and interest in using e-commerce on the income of MSMEs in the trade sector in Surakarta City. Financial literacy reflects the ability of business owners to manage finances effectively, while digital payment and e-commerce play a crucial role in supporting transactions and digital marketing. Data were collected through questionnaires distributed to 115 respondents selected using purposive sampling. The results of multiple linear regression analysis indicate that financial literacy, digital payment, and interest in using e-commerce have a significant positive effect on MSME income. These findings highlight the importance of improving financial literacy and adopting digital technology as strategies to enhance MSME performance and income.
Pengaruh Media Exposure, Ukuran Perusahaan, Kepemilikan Institusional Dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Masa Covid-19 (Studi Empiris Pada Perusahaaan Sektor Energi Yang Terdaftar Di BEI Tahun 2019-2022) Wulandari, Dwita; Sasongko, Noer
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6587

Abstract

Carbon Emission Disclosure (CED) Pengungkapan untuk menilai emisi karbon suatu perusahaan dan menetapkan tujuan untuk menguranginya. Penelitian ini bertujuan untuk menganalisis pengaruh media exposure, ukuran perusahaan, kepemilikan institusional, dan profitabilitas terhadap carbon emission disclosure (CED) pada masa COVID-19 pada perusahaan sektor energi yang terdaftar di Bursa Efek indonesia periode 2019-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 20 perusahaan dengan total sampel secara keseluruhan 79 sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa media exposure dan ukuran perusahaan berpengaruh terhadap carbon emission disclosure. Sedangkan kepemilikan institusional dan profitabilitas tidak berpengaruh terhadap carbon emission disclosure.Kata Kunci: Carbon Emission Disclosure (CED), Media Exposure, Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas
FINANCIAL MANAGEMENT PERFORMANCE ANALYSIS PRIVATE UNIVERSITIES Retno Susanty, Theresia Novie; Trisnawati, Rina; Sasongko, Noer
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14358

Abstract

This study aims to evaluate the performance of financial management in private universities, involving analysis of various aspects of financial management including planning, budgeting, control, and financial reporting. The population in this study consists of private universities in Central Java with campus characteristics willing to participate as research subjects. The sample size is 150 respondents who meet the criteria for the study sample. Sampling technique used is purposive sampling method. The research method employed is a questionnaire with respondents meeting specific criteria: minimum one-year work experience, understanding of financial management in universities, and willingness to participate in the study. Data analysis method used is multiple linear regression analysis with SPSS version 25. The results indicate that Human Resources do not affect Financial Management Performance, Facilities and Infrastructure affect Financial Management Performance, Utilization of Information Technology affects Financial Management Performance, Budgeting System does not affect Financial Management Performance, Regulations affect Financial Management Performance, Level of Training affects Financial Management Performance, and Internal Audit affects Financial Management Performance. Keywords: Human Resources, Facilities and Infrastructure, Utilization of Information Technology, Budgeting System, Regulations, Level of Training, Internal Audit, and Financial Management Performance
THE INFLUENCE OF INTERNAL FACTORS, BANK SIZE AND GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANK LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2022 Nurhana, Inka Ayu; Triyono, Triyono; Sasongko, Noer
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12602

Abstract

This research aims to test whether there is an influence between the NPL ratio, OER, CAR, LDR, SIZE and GCG on the performance of commercial banks on the BEI in 2021-2022. The population in this research are management parties involved in commercial banking companies listed on the IDX. The number of samples in this research was 36 companies in 2021-2022. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research show that the variables NPL, OER, LDR, LnSIZE do not have a significant effect on Commercial Bank Performance (ROA), while CAR and GCG has a significant effect on Commercial Bank Performance (ROA ). Simultaneously the variables NPL, OER, CAR, LDR, Company Size, and GCG, have an influence on Commercial Bank Performance (ROA)
CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG Fifi Aswita Mandala Sari; Sasongko, Noer; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.8610

Abstract

Examining the effects of capital intensity, board gender diversity, and CEO narcissism on company tax avoidance with ESG acting as a moderating factor is the aim of this study. Companies that manufacture food and beverages that are listed on the Indonesia Stock Exchange (IDX) for the years 2017–2023 make up the research population. Purposive sampling techniques were used to pick 126 companies for the sample. The research methodology used in this study is quantitative, and linear regression is used to examine the data. The findings show that CEO narcissism has a positive but insignificant effect on corporate tax avoidance, while board gender diversity has a significant positive effect. In contrast, capital intensity does not show a significant effect. However, ESG significantly moderates the relationship between CEO narcissism and board gender diversity with corporate tax avoidance, but not with capital intensity. In conclusion, ESG can reduce the tendency for tax avoidance in companies with more gender-diverse boards and those led by narcissistic CEOs.
Analisis Faktor-faktor yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Pentingnya Pelaporan Keuangan Serta Prospek Implementasi SAK ETAP Abdul Malik Hakim; Noer Sasongko
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.5914

Abstract

This study aims to identify the factors influencing the perceptions of Micro, Small, and Medium Enterprises (MSMEs) in Sukoharjo District regarding the importance of preparing financial statements based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The study employs a quantitative approach with a descriptive and causal associative research design. A total of 100 respondents were selected as the sample using the convenience sampling method. The independent variables in this study include education level, accounting knowledge, business duration, and business size, while the dependent variable is the perception of the importance of financial statements based on SAK ETAP. The analysis results indicate that education level influences perceptions at a 10% significance level, accounting knowledge and business size significantly affect MSMEs’ perceptions, while business duration does not have a significant impact.
Pengaruh Komite Audit, Leverage, Roa, Ukuran Perusahaan, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Semasa Covid-19 Fadlorrohman, Fadiil Maulana; Sasongko, Noer
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7442

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Komite Audit, Leverage, Return On Assets (ROA), Ukuran Perusahaan, Intensitas Aset Tetap, dan Pertumbuhan Penjualan terhadap penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022, yang bertepatan dengan masa pandemi COVID-19. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik purposive sampling untuk memperoleh sampel sebanyak 63 perusahaan. Data yang digunakan merupakan data sekunder dari laporan keuangan tahunan perusahaan yang diolah menggunakan analisis regresi linier berganda dengan aplikasi SPSS, setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa Leverage, ROA, Intensitas Aset Tetap, dan Pertumbuhan Penjualan berpengaruh signifikan terhadap penghindaran pajak. Sebaliknya, Komite Audit dan Ukuran Perusahaan tidak berpengaruh terhadap penghindaran pajak.
Co-Authors - Wiyadi Abdul Conteh Abdul Malik Hakim Ahmad, Efendi Khoeri Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Damar Septian Desi Ambarwati Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Eskasari Putri Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fifi Aswita Mandala Sari Imam Thohari Imron Rosyadi Khoirudin Khoirudin, Khoirudin Kusuma Wijayanto Kusuma Wijayanto, Kusuma Kusumawati, Astri Arfani Nur Lykna Indrawati Mustofa Mustofa Mustofa, M Nia Novia Putri Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Ragil Kuning Puspawati Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rifai Hakim Bintang Wiyadi Rika Nur Amalia Rina Trisnawati Rollis Ayu Ditasari Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Sinta Khusniya T Triyono Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi W Wiyadi Wafa Khairani Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wulandari, Dwita Zulfikar Zulfikar