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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 Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 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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Peran Tangible Asset, Capital Expenditure, dan Net Working Capital terhadap Cash Holding Perusahaan Barang Konsumsi di BEI 2020-2022 Dewi Nugraheni; Noer Sasongko
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8516

Abstract

This study aims to determine tangible assets, capital expenditure, and net working capital on cash holding. The method used in this study is a quantitative method. The population in this study is consumer goods companies where sampling uses the purposive sampling method, with a sample size of 183 companies. The data analysis technique uses a multiple linear regression model with the help of SPSS software version 25. The results of this study indicate that tangible assets and capital expenditure do not affect cash holding, while net working capital affects cash holding.
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.
The Influence of Green Accounting and Intellectual Capital on Firm Value with Business Strategy as a Moderating Variable Hana Agustin; Noer Sasongko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2209

Abstract

Investor perceptions of corporate performance, as captured by firm value, are determined by financial considerations alongside non-financial dimensions, namely environmental responsibility management via green accounting and the strategic utilization of intellectual capital to secure competitive advantage. This study assesses the extent to which green accounting and intellectual capital affect firm value, while also considering the moderating role of business strategy. The analysis focuses on mining firms listed on the Indonesia Stock Exchange from 2021 to 2024, utilizing secondary data derived from annual reports through purposive sampling according to explicit selection criteria. Methodologically, the investigation applies a quantitative approach, implementing both multiple linear regression and Moderated Regression Analysis (MRA) for hypothesis testing. The results indicate that green accounting and intellectual capital each have a statistically significant impact on firm value. Nevertheless, business strategy is unable to moderate the influence of either green accounting or intellectual capital on firm value, and consequently, no moderating role is substantiated. The study aims to contribute to corporate value enhancement strategies and to provide a foundation for future scholarly inquiry.
The Effect of Artificial Intelligence Integration and Big Data Analytics on Sustainability reporting Audit Quality with ESG Disclosure and Operational Complexity as Moderating Variables Inez Permatasari; Noer Sasongko
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 2 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/y142n367

Abstract

This study investigates the effects of Artificial Intelligence (AI) and Big Data Analytics (BDA) on Sustainability Reporting Audit Quality (SRAQ) with ESG Disclosure (ESGD) and Operational Complexity (OC) as moderating variables. This research addresses the limited empirical evidence regarding the effectiveness of digital audit technologies in sustainability assurance practices, particularly within Indonesian energy sector companies. The research applied a quantitative associative method based on secondary data derived from the annual and sustainability reports of energy companies listed on the IDX for the 2022–2024 period. The purposive sampling technique resulted in 46 companies with 138 observations. The data were analyzed using SPSS version 25 by applying descriptive statistical analysis, classical assumption testing, and Moderated Regression Analysis (MRA). The findings indicate that Big Data Analytics significantly affects Sustainability Reporting Audit Quality, while Artificial Intelligence does not significantly affect Sustainability Reporting Audit Quality. In addition, ESG Disclosure and Operational Complexity are unable to moderate the relationships between AI, BDA, and Sustainability Reporting Audit Quality. These findings suggest that AI implementation in Indonesian energy companies remains relatively limited due to technological readiness and sustainability assurance challenges, whereas BDA has been more effectively utilized in sustainability auditing practices. Theoretically, this study extends to the sustainability auditing literature through the integration of digital audit technologies, ESG disclosure, and operational complexity within a single research framework based on Stakeholder Theory and Contingency Theory. Practically, the findings imply that companies and auditors should strengthen ESG data integration, technological readiness, and digital audit competencies to improve sustainability assurance practices.
Pengaruh Persepsi Kemudahan, Literasi Keuangan, Dan Literasi Digital Terhadap Penggunaan M-Banking (Studi Pada Generasi Z Solo Raya) Hesty Nur Maghfiroh; Noer Sasongko
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/35c5vj31

Abstract

Perkembangan teknologi digital yang pesat menuntut layanan perbankan yang cepat dan praktis. Mobile Banking menjadi solusi transaksi real-time yang esensial bagi Generasi Z. Penelitian ini dilatarbelakangi oleh meningkatnya indeks literasi keuangan nasional dan kebutuhan untuk memahami bagaimana persepsi kemudahan, literasi keuangan, serta literasi digital memengaruhi adopsi layanan bank digital di wilayah Solo Raya.Penelitian deskriptif kuantitatif ini melibatkan 120 responden Generasi Z di Solo Raya yang dipilih melalui teknik convenience sampling. Data primer dikumpulkan menggunakan kuesioner skala Likert melalui Google Form. Analisis data dilakukan secara statistik menggunakan perangkat lunak SPSS, mencakup uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis (uji t, uji f dan uji r square). Hasil uji menunjukkan bahwa persepsi kemudahan, literasi keuangan, dan literasi digital secara parsial berpengaruh signifikan terhadap penggunaan M-banking. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan dengan nilai kontribusi sebesar 49,5%. Data penelitian terbukti valid, reliabel, dan memenuhi seluruh uji asumsi klasik. Disimpulkan bahwa persepsi kemudahan, literasi digital, dan literasi keuangan memiliki pengaruh positif dan signifikan terhadap penggunaan M-banking pada Generasi Z di Solo Raya. Hal ini membuktikan bahwa semakin tinggi pemahaman digital, literasi keuangan, dan kemudahan yang dirasakan, maka penggunaan M-banking akan semakin meningkat.
Pengaruh Komite Audit, Leverage, Roa, Ukuran Perusahaan, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Semasa Covid-19 Fadiil Maulana Fadlorrohman; Noer Sasongko
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): 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.
Pengaruh Kriteria Performa Kurir Shopee Food Terhadap Pendapatan dan Efisiensi Operasional Kurir Muhammad Rizal Nuha Mukhtar; Noer Sasongko
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): 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.v7i5.11164

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kriteria performa kurir ShopeeFood terhadap pendapatan dan efisiensi operasional kurir di Kota Solo. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner tertutup menggunakan skala Likert lima poin kepada kurir Shopee Food. Teknik pengambilan sampel menggunakan non-probability sampling dengan metode purposive sampling. Variabel independen dalam penelitian ini terdiri atas total waktu online, kehadiran di area, tingkat penyelesaian pesanan, dan rata-rata waktu pengantaran, sedangkan variabel dependen meliputi pendapatan kurir dan efisiensi operasional kurir. Analisis data dilakukan menggunakan regresi linear berganda melalui tahapan uji validitas, reliabilitas, uji asumsi klasik, uji F, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa total waktu online, kehadiran di area, tingkat penyelesaian pesanan, dan rata-rata waktu pengantaran berpengaruh terhadap pendapatan kurir Shopee Food. Sementara itu, pada efisiensi operasional kurir, kehadiran di area, tingkat penyelesaian pesanan, dan rata-rata waktu pengantaran berpengaruh signifikan, sedangkan total waktu online tidak berpengaruh. Temuan ini menunjukkan bahwa performa kerja kurir menjadi faktor penting dalam meningkatkan pendapatan dan efisiensi operasional kurir Shopee Food.
Pengaruh Fitur Layanan, Promosi Penjualan,  Diskon, Social Influence, Dan Digital  Lifestyle Fit Terhadap Minat Generasi Z Dalam Melakukan Transaksi Menggunakan E-Wallet Sheila Aida Mayasari; Noer Sasongko
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/09930r58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fitur layanan, promosi penjualan, diskon, social influence, dan digital lifestyle terhadap minat Generasi Z dalam melakukan transaksi menggunakan e-wallet di Kota Surakarta. Penelitian menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden Generasi Z berusia 17–29 tahun pengguna e-wallet di Kota Surakarta. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan Statistical Package for Social Science (SPSS). Sebelum analisis regresi dilakukan, data terlebih dahulu diuji menggunakan uji validitas, reliabilitas, dan uji asumsi klasik yang meliputi normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa promosi penjualan dan digital lifestyle berpengaruh signifikan terhadap minat penggunaan e-wallet. Sementara itu, fitur layanan, diskon, dan social influence tidak berpengaruh signifikan terhadap minat penggunaan e-wallet. Hasil penelitian ini menunjukkan bahwa strategi promosi yang menarik dan kesesuaian layanan dengan gaya hidup digital menjadi faktor utama yang memengaruhi minat Generasi Z dalam menggunakan e-wallet.
Pengaruh Firm Size, Subsidiaries, Auditor Size, Loyalitas, dan External Audit Report Lag terhadap Audit Fee: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Candra Indriyanti Putro; Noer Sasongko
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.1094

Abstract

Purpose: This study aims to analyze the effect of firm size, subsidiaries, auditor size, loyalty, and external audit report lag on audit fees in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The population of this study are manufacturing companies listed on the IDX with an observation period of 2018-2020. The research sample consisted of 30 companies from 56 saturated samples determined by purposive sampling technique. The data analysis technique used is multiple linear regression with the help of the SPSS program. Results/findings: The results of the study concluded that partially firm size, auditor size, and loyalty variables affect the audit fee. Meanwhile, the variables of subsidiaries and external audit report lag have no effect on audit fees for manufacturing companies listed on the Indonesia Stock Exchange. Limitation: in manufacturing companies in the consumer goods industry sector only. The limitation of this research is that the research object is not extensive, only exists, so a small sample is obtained. Contribution: This research is useful as information material and for regulators' considerations to provide clearer regulations and explanations related to the determination of audit fees, so that the information obtained is transparent so that it makes it easier for investors to make decisions. It is hoped that with regulations and supervision regarding the amount of the audit fee, relevant information can be obtained.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, PROMOSI , DAN KONTROL DIRI TERHADAP PEMBELIAN IMPULSIF PADA PENGGUNA TIKTOK SHOP  (STUDI EMPIRIS PADA MAHASISWA SOLO RAYA) Ainin Nissa Hibatullah; Noer Sasongko
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jwbdrm94

Abstract

TikTok Shop, sebagai salah satu platform e-commerce sosial yang sedang naik daun, telah merevolusi pola perilaku konsumen dalam berbelanja secara online, khususnya di kalangan generasi muda. Integrasi antara konten hiburan dan fitur belanja dalam satu aplikasi menciptakan pengalaman yang imersif dan memikat. Pengguna tidak hanya sekadar melihat produk, tetapi juga disuguhkan dengan konten visual yang menarik, ulasan dari influencer, serta demonstrasi penggunaan produk yang dikemas secara kreatif dan persuasif. Pendekatan ini mendorong munculnya pembelian impulsif, yaitu keputusan membeli yang terjadi secara spontan tanpa perencanaan sebelumnya. Faktor-faktor seperti diskon besar-besaran, promo waktu terbatas, dan kemudahan satu klik untuk transaksi semakin memperkuat dorongan tersebut. Tidak semua konsumen merespons hal ini dengan cara yang sama. Tingkat literasi keuangan individu memainkan peran penting dalam menentukan sejauh mana mereka mampu mengelola godaan konsumtif ini. Konsumen dengan pemahaman keuangan yang baik cenderung lebih bijak dalam mempertimbangkan kebutuhan versus keinginan sebelum melakukan pembelian. Di sisi lain, gaya hidup yang konsumtif, tekanan sosial dari tren yang sedang viral, serta rendahnya kemampuan kontrol diri dapat membuat seseorang lebih rentan terhadap pembelian impulsif yang berulang. Oleh karena itu, penting untuk memahami bahwa meskipun TikTok Shop menawarkan kemudahan dan hiburan dalam berbelanja, keberhasilan dalam mengelola kebiasaan konsumsi tetap bergantung pada kesadaran dan kedewasaan finansial masing-masing individu.
Co-Authors - Wiyadi Abdul Malik Hakim Ahmad, Efendi Khoeri Ainin Nissa Hibatullah 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 Cica Eka Wulantika 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 Fadiil Maulana Fadlorrohman Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fatimah Hidayati Fifi Aswita Mandala Sari Firman Khaerudin Hana Agustin Hesty Nur Maghfiroh Imam Thohari Imron Rosyadi Indrawati, Lykna Inez Permatasari Kartika Toyibi Khoirudin Khoirudin, Khoirudin Khusniya, Sinta Kusuma Wijayanto Kusumawati, Astri Arfani Nur Lulu Hardiana Muhammad Rizal Nuha Mukhtar 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 Sheila Aida Mayasari 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