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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Journal of Economic, Bussines and Accounting (COSTING) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Studi Akuntansi, Keuangan, dan Manajemen 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) Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Bharasumba Jurnal Multidispliner IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management 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
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts 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 Transportation Other

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Pengaruh Tindak Lanjut Rekomendasi Audit, Sistem Pengendalian Internal Pemerintah dan Ukuran Daerah terhadap Kualitas Pelayanan Publik: Temuan Audit sebagai Variabel Intervening Thoyibbah, Kartika; Triyono, Triyono; Sasongko, Noer
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1754

Abstract

Tujuan: Menganalisis pengaruh tindak lanjut rekomendasi audit, SPIP, dan ukuran daerah terhadap pelayanan publik dengan temuan audit sebagai mediasi pada pemerintah kota/daerah di Jawa Tengah tahun 2021-2023. Desain Penelitian dan Metodologi: Metode yang digunakan dalam penelitian ini merupakan metode kuantitatif dengan model analisis regresi berganda menggunakan alat ukur SPSS. Pengujian masing-masing variabel independent dengan uji parsial dan variabel mediasi menggunakan uji sobel test. Pengambilan sampel dengan cara sampel jenuh pada 35 kabupaten/kota di Jawa Tengah tahun 2021-2023 menggunakan sumber data sekunder. Hasil dan Pembahasan: Temuan menunjukkan bahwa tindak lanjut rekomendasi audit memiliki pengaruh negatif terhadap kualitas pelayanan publik di Jawa Tengah, tetapi tidak signifikan. Sebaliknya, SPIP dan ukuran daerah memiliki pengaruh positif signifikan terhadap kualitas pelayanan publik di Jawa Tengah. Temuan audit memiliki peran memediasi hubungan tindak lanjut rekomendasi audit dan pelayanan publik di Jawa Tengah, sedangkan tidak memediasi pada hubungan SPIP dan ukuran daerah pada kualitas pelayanan publik di Jawa Tengah Implikasi: Penelitian mengindikasikan bahwa peningkatan kualitas pelayanan publik dapat mendukung konsep tata kelola pemerintahan. Secara praktis, penelitian dapat digunakan sebagai acuan evaluasi dan perbaikan mekanisme pelayanan publik di Jawa Tengah. Peneliti selanjutnya dapat mengembangkan penelitian dengan data primer dengan metode kualitatif.
Key drivers of village fund management accountability: Insights from Sukoharjo district Khoirudin, Khoirudin; Noer Sasongko; Banu Witono
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9736

Abstract

This study investigates the impact of the government's internal control system, the village financial system application (Siskeudes), and the competence of village apparatus on the accountability of village fund management in Sukoharjo District. Utilizing a quantitative approach, data were collected from a sample of village apparatus using a simple random sampling technique. Respondents, who are operators of the Siskeudes application, provided insights through a structured questionnaire. The data were analyzed using multiple regression analysis. The findings reveal that both the government's internal control system and the Siskeudes application significantly enhance the accountability of village fund management. However, the competence of the village apparatus does not have a significant effect on accountability. These results suggest that robust internal controls and effective financial systems are critical for ensuring transparency and accountability in village fund management. The study contributes to the ongoing discourse on public fund management by highlighting the importance of technological and systemic factors over individual competencies in achieving accountable governance.  
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)
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 Effect Of Financial Policy, Debt Policy, And Ownership Structure On Company Value (Case Study On Property And Real Estate Companies Listed On The Indonesia Stock Exchange For The 2015- 2019 Period) Septian, Damar; Sasongko, Noer
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan keuangan, kebijakan utang dan struktur kepemilikan terhadap nilai perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Jumlah sampel dalam penelitian ini adalah 39 dengan menggunakan pendekatan purposive sampling sebagai teknik pengambilan sampel. Penelitian ini menggukan SPSS versi 20 untuk mengolah data, penelitian ini menunjukan bahwa kebijakan keuangan berpengaruh terhadap nilai perusahaan dan sedangkan kebijakan hutang dan struktur kepemilikan tidak berpengaruh terhadap nilai perusahaan.
Effects Of Gender Diversity, Managerial Ownership Structure And External Financing Needs On Company Performance Saputri, Reka Zayyana Dini; Sasongko, Noer
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Studi ini memiliki tujuan untuk menguji pengaruh diversitas gender, struktur kepemilikan manajerial, dan external financing needs pada perusahaan. Penelitian ini menggunakan metode kuantitatif. Penelitian ini dilakukan untuk menguji bagaimana pengaruh variabel independen terhadap variabel dependen. Jenis data dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Busa Efek Indonesia (BEI) tahun 2016-2019. Sampel yang digunakan sebanyak 112 dengan teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa diversitas gender berpengaruh terhadap kinerja perusahaan. Sedangkan, struktur kepemilikan manajerial dan external financing needs tidak berpengaruh terhadap kinerja perusahaan.
Effect of Total Quality Management, Performance Measurement System, Reward System, and Management Control System on Unit Manager Performance Sasongko, Noer; Khusniya, Sinta
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to examine the effect of total quality management, performance measurement system, reward system, and management control system on the performance of unit managers at RSU Fastabiq Sehat PKU Muhammadiyah Pati. The method of data collection in this study was a questionnaire filled out by respondents, namely unit managers who worked at RSU Fastabiq Sehat PKU Muhammadiyah Pati. Sampling of 30 respondents in this study using purposive sampling method. The results of this study reveal that: (1) total quality management has no significant effect on managerial performance. (2) the performance measurement system has an effect on managerial performance. (3) the reward system has no effect on managerial performance. (4) the management control system has an effect on managerial performance.
The Effect of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality (Empirical Study on Banking Sector Listed on Indonesia Stock Exchange (IDX) 2017-2019 Period) Setiyaningsih, Eka; Sasongko, Noer
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

The Effect of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality (Empirical Study on Banking Sector Listed on Indonesia Stock Exchange (IDX) 2017-2019 Period). This study aims to determine the effect of audit fees, audit tenure, audit rotation and client company size on audit quality. The population of this study is the Banking Sector Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling, the type of data used was secondary data and obtained 26 banking sectors which were used as samples. This type of research uses a descriptive quantitative approach, which is measured using logistic regression analysis method with IBM Statistical Package for Social Sciences (SPSS) version 23. The results of this study indicate that: Audit Fee has no effect on Audit Quality. Audit Tenure has no effect on Audit Quality. Audit rotation has an effect on Audit Quality. The size of the Client's company affects the quality of the audit.
The Role of Internal Audit, Fraud Prevention, and Detection, on Public Sector Financial Performance (Empirical Study at District Councils, Sierra Leone) Conteh, Abdul; Bawono, Andy Dwi Bayu; Sasongko, Noer
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.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, dan Sales Growth Terhadap Prediksi Financial Distress Pada Masa Pandemi COVID-19 Amalia, Rika Nur; Sasongko, Noer
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10984

Abstract

Keadaan ekonomi suatu negara dapat mempengaruhi keadaan lingkungan perusahaan karena perusahaan didirikan untuk mencapai tujuan yang paling besar dalam pertumbuhan ekonomi. Namun kondisi ekonomi di Indonesia pada awal tahun 2020 mengalami krisis wabah pandemi COVID-19 yang menyebabkan ketidakpastian ekonomi, ketakutan, dan perubahan perilaku konsumen. Perubahan situasi keuangan akibat pandemi COVID-19 dapat mempengaruhi aktivitas dan kinerja perusahaan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, likuiditas, leverage, dan sales growth terhadap prediksi financial distress pada masa pandemi COVID-19. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Pengambilan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel yang memenuhi syarat dalam penelitian ini berjumlah 208 data. Berdasarkan hasil analisis regresi logistik binary terlihat bahwa leverage berpengaruh terhadap financial distress, sedangkan ukuran perusahaan, profitabilitas, likuiditas, dan sales growth tidak berpengaruh terhadap financial distress.
Co-Authors - Wiyadi Abdul Malik Hakim Ahmad, Efendi Khoeri Amalia, Rika Nur Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Arif Nur Rahman Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Candra Indriyanti Putro Conteh, Abdul Damar Septian Desi Ambarwati Dewi Nugraheni Ditasari, Rollis Ayu Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fatimah Hidayati Fifi Aswita Mandala Sari Hesty Nur Maghfiroh Hibatullah, Ainin Nissa Imam Thohari Imron Rosyadi Indrawati, Lykna Inez Permatasari Kartika Toyibi Khaerudin, Firman Khoirudin Khoirudin, Khoirudin Khusniya, Sinta Kusuma Wijayanto Kusumawati, Astri Arfani Nur Lulu Hardiana Mayasari, Sheila Aida Mukhtar, Muhammad Rizal Nuha Mustofa Mustofa Mustofa, M Nugroho , Singgih Habib Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Nurlita Arum S Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Putri, Eskasari Putri, Nia Novia Ragil Kuning Puspawati Rahman, Arif Nur Ramadhan, Malinda Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rina Trisnawati Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Saputri, Reka Zayyana Dini Septian, Damar Setiyaningsih, Eka Sinta Khusniya Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi Wafa Khairani Wahyu Luthvia, Ardella Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wiyadi, W Wulandari, Dwita Zulfikar Zulfikar