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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Jurnal Fokus Manajemen Bisnis Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon IIJSE Accounting Analysis Journal
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE IMPLEMENTATION OF RAMIT TECH ROBOT ACCOUNTANT TO IMPOVE THE EFFICIENCY OF BOOKKEEPING AND FINANCIAL REPORTING IN BANYUMANIK HOSPITAL Ramdhan Rodia Muhammad; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the implementation of RAMIT Tech Robot Accountant, which is a digital robot originally programmed by the author, whether it improves the efficiency of bookkeeping and financial reporting, and how the efficiency is improved. The digital robot is meant to be implemented on accounting information system of Banyumanik Hospital in Semarang, Indonesia. It has the capability of doing the bookkeeping and financial reporting by itself, including journalizing transactions, producing balance Sheet, income Statement, cash flow, and changes on equity. All of those thing can be achieved by the robot with minimum or without human intervention. The result of the research conducted would likely help the author to know whether the RAMIT Tech Robot Accountant improves the efficiency of bookkeeping and financial reporting or not and discover how the efficiency is improved. The result will help the development of the author’s digital robot in the future. The research is an action research. The steps of the research can be summarized into 4 steps, which are Planning (situational analysis), Implementation of Action (acting), Observing (acting), and Evaluation (reflecting). The author used the qualitative approach by descriptive analysis, and perform the analysis technique with PIECES Analysis, system analysis, weakness analysis and needs analysis. Data has been collected through action (intervention), interview, discussion, observation, documentation, and evaluation. The research was conducted in 1 year.The result has shown that RAMIT Tech Robot Accountant improves the efficiency of Bookkeeping and Financial Reporting in the hospital. The digital robot improves the efficiency by giving more performance with more results and less effort, eliminating cost or expense of human accountant, giving better information system management and increasing consistency and accuracy.  However, the RAMIT Tech Robot Accountant in current development still has some limitation in processing the transaction data. The digital robot is only capable of processing digital data and not capable of processing analog data. Although the digital robot still has some limitation, the robot can improve the efficiency of bookkeeping and financial reporting in Banyumanik Hospital and is able to take some role of accounting staff in Banyumanik Hospital.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
FINANCIAL INCENTIVE GAIN E-COMMERCE’S COSTUMER – A STUDY FOR SEREY TO ENTER INDONESIAN MARKET Muhammad Ali Ridlo Nova Putra; Chhay Lin Lim; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

E-commerce is one of the platforms that is being intensively in Indonesia. Offering many promotions is one way to attract the attention of its customers and can increase the users of the platform. The most popular method in using incentive is providing free shipping unto giving cashback to customers. This research studies how the revenue design is formed from providing financial incentives from E-commerce to its customers. This research also provides information, opportunities, and challenges to other platforms by providing financial incentives by analyzing scientific journals and articles and give questioner to Indonesian customer who ever use Indonesian marketplace in this case Tokopedia. After doing this research, and it can be seen what the revenue design looks like, it can be applied to other platforms by providing incentives that will increase the number of e-commerce custom.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN KARBON (Studi Empiris Pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020) Elga Pinka Arwangga; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, growth, leverage, board size, board gender, and board independent disclosure of emission carbon in non-financial companies listed on the Indonesia Stock Exchange (IDX).  This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2018- 2020. The samples of this study used a purposive sampling method. The number of samples in this research are 127 taken from 39 companies.Data analysis uses multiple linear regression. The result of this analysis prove that profitability , board size, board gender, and board independent does not affect the disclosure of emission carbon. However, growth and leverage has a significant effect on the disclosure of emission carbon.
Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon Annisa Rachmawati; Surya Raharja
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4875

Abstract

The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.
PENGARUH CREDIT RATING DAN RATING OUTLOOK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI PEMERINGKAT EFEK INDONESIA Sadya Datu Amudra Rochaddi; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of credit rating and outlook rating on going concern audit opinions. The dependent variable in this study is the going concern audit opinion, while the independent variables in this study are the credit rating and rating outlook. This research uses quantitative methods. The population in this study is made up of non financial sector companies registered with the Indonesian Securities Rating Agency (PEFINDO). The sample selection technique uses purposive sampling. The statistical method used to test the hypothesis in this study is logistic regression analysis. The results of this study indicate that credit ratings have no significant positive effect on going-concern audit opinions. Rating Outlook has a significant positive effect on going concern audit opinion. The implications of this research are expected to be taken into consideration by companies in their efforts to pay off debts because when a company is unable to pay off its debt obligations, the company's credit rating and outlook rating have the potential to decrease, so the auditor has a high probability of giving a going concern audit opinion to a company.
PENGARUH PENGUNGKAPAN ESG DAN AUDIT REPORT LAG TERHADAP MARKET REACTION (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Kompas-100 Periode 2019-2021) Fauzan Ghairil Admiral; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ESG disclosure and audit report lag on market reaction. This study has a dependent variable, namely market reaction with independent variables including ESG disclosure and audit report lag. This study uses secondary data derived from the financial statements of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 64 companies were tested with details of 192 samples throughout the three-year research span. The analysis method used is multiple regression analysis method. The results of this study indicate that social disclosure has a negative effect, while environmental have a positive effect on market reaction while governance disclosure and audit report lag are found to have no effect.
Analisis Bibliometrik Akuntansi Forensik: Wawasan, Tren, dan Arah Penelitian Masa Depan Lutfiyah Arifin; Surya Raharja
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7952

Abstract

Akuntansi forensik menjadi perhatian yang semakin meningkat dengan definisi yang tidak konsisten. Penelitian ini mengeksplorasi evolusi isu-isu kunci terkait akuntansi forensik dari 1991 hingga 2023 dengan menganalisis 318 artikel dari Scopus. Objek analisis terdiri dari artikel yang mencakup akuntansi forensik dalam judul, abstrak, dan kata kunci di bidang spesifik seperti akuntansi, manajemen, dan ekonomi. Melalui metode kualitatif sistematik literatur reviu dengan analisis bibliometrik menggunakan VOS Viewer. Sementara itu, hasil dari penelitian ini adalah mengungkap evolusi kolaborasi penelitian (co-authorship) dari dominasi peneliti Amerika Serikat pada tahun 1991-2010 ke peneliti Asia pada 2020-an, dengan pergeseran fokus dari fraud tradisional ke aspek teknologi seperti forensik komputer dan adaptive system dalam analisis co-occurrence. Dampak signifikan dari karya Lawrence pada tahun 1999 terlihat dalam hasil citation, sementara overlay dan density visualizations menunjukkan tren penelitian baru, termasuk big data, bitcoin, dan corporate tax, mencerminkan relevansi pencegahan fraud dengan perkembangan teknologi dan kebutuhan bisnis saat ini.
The Determinant of Sustainability Report Disclosure Maylia Pramono Sari; Nafiatus Sakinah; Nanik Sri Utaminingsih; Surya Raharja
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
Effect of Firm Size, Profitability, and Audit Opinion on Audit Report Lag (in Mining Company Registered in Indonesia’s Stock Exchange for the Financial Year between 2017 and 2020) Febrianty, Kanita; Raharja, Surya
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The primary objective of this research is to investigate the impact of three key factors, namely Firm Size, Profitability, and Audit Opinion, on Audit Report Lag. The study focuses on a specific subset of companies, namely those within the mining industry, which were part of the LQ-45 index and listed on the Indonesia Stock Exchange (IDX) during the years 2017 to 2020. To select a representative sample for the analysis, a purposive sampling method was employed, resulting in the inclusion of 31 mining companies in the study. The data used in this research is quantitative in nature and was collected from secondary sources, allowing for a comprehensive examination of the chosen variables. The research methodology encompassed several analytical techniques, including descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, determination of the coefficient of determination (R²), and t-testing. The findings of this study reveal that Firm Size, Profitability, and Audit Opinion had no statistically significant influence on the extent of Audit Report Lag among the selected mining companies. More specifically, the firm size variable yielded a p-value of 0.286, indicating no significant effect. Similarly, the profitability variable showed a p-value of 0.637, indicating no significant impact. Lastly, the audit opinion variable had a p-value of 0.382, suggesting that it also had no significant influence on Audit Report Lag. This study's results indicate that, within the context of mining companies listed on the IDX from 2017 to 2020, Firm Size, Profitability, and Audit Opinion did not appear to be contributing factors to the delay in the issuance of audit reports. These findings offer valuable insights for stakeholders in the mining sector and may have implications for auditing practices within this specific industry.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Ambarwaty Syahdiana Umar Amirudin, Ivan Andriani, Fetri Annisa Rachmawati Arie Wicaksono Arif Fajrianto Arwan Arwan Asido Ivan Chhay Lin Lim Claudya, Ursula Elga Pinka Arwangga Fauzan Ghairil Admiral Febrianty, Kanita Fitriyani, Thiara Hendrasari, Imung Gutami Islamiati, Herdini Nur Jassien Widihardimas, Tarcisius Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Irfan Aryatama Muhammad Rizki Mabrur Nafiatus Sakinah Nagari, Salma Faundria Nanik Sri Utaminingsih Nazwir, Pratiwi Winya Nuranyanto, Akhmad Pamungkas, Nugroho Prabowo, Tri Jatmiko Wahyu Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Maylia Pramono SITI MUTMAINAH Tri Yuli Tiastuti Susanti Umi Rahmawati Wana, Desty