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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Dayasaing Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences NERACA : JURNAL AKUNTANSI TERAPAN Journal of Economics and Business UBS Jurnal Impresi Indonesia Konstelasi: Konvergensi Teknologi dan Sistem Informasi Asian Journal of Management, Entrepreneurship and Social Science
Triyono
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Literature Review: Which Regulation is Feasible for Assessing User Satisfaction with Terminal Services? Agung Riyardi; Mohd Fahmy-Abdullah; Sujadi Sujadi; Kusdiyanto Kusdiyanto; Triyono Triyono
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.664

Abstract

Three different studies have discussed regulations ofthe assessment of user satisfaction levelswith terminal services. Based on the assumption that the terminal attributes derived from regulations are accurate, this study aims to analyze the content of the regulations, compare them, and analyzeterminal user satisfaction as assessed by previous studies. Content analysis of the literature is conducted. The results reveal that among the user satisfaction survey regulations from the Minister of Administrative and Bureaucratic Reform Regulations of 16/2014 and 25/2004 and the service standard regulations from the Minister of Transportation Regulation of 40/2015, the most feasible regulation for the assessment of user satisfaction is the Minister of Transportation Regulation of 40/2015. This regulation does not regulate satisfaction assessment but can be used as a basis for assessments of user satisfaction with terminal services. All of the stipulated service standards can be classified as accurate terminal service attributes. Therefore, improvements can be made by including a requirement for satisfaction assessments. Through the incorporation of the service quality concept, such improvement could establish this regulation as a basis for reputable studies of satisfaction assessments. Another result reveals that the literature on the assessment of terminal user satisfaction based on the Minister of Transportation Regulation of 40/2015 reports that users are satisfiedwith the terminal attributes of reliability, convenience, affordability and equity, but they are unsatisfied with the attributes ofsafety and security. Thus,terminals should implement maximal regulation of service standards. Assurance of terminal securitycould increase user satisfaction.
Analsis Pengaruh Profitabilitas, Leverage, Umur Listing, dan Ukuran Kap Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indias Ilham Ramadhan Putra Muslim; Triyono Triyono
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1970

Abstract

This study aims to exemine the effect of profitability, leverage, listing age, size of the public accounting firm on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The Research sample used was 195 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method uses purposive sampling method. The data used is secondary data. The analysis used in this study is multiple liner regression analysis processed using the Statistical Package for Social Science (SPSS) Version 21 program. The result showed that leverage and size of the public accounting firm variables affect the audit report lag while the variable profitability and listing age do not influence the audit report lag.
Pengaruh Penerapan E-filing dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi: Kepuasan Wajib Pajak sebagai Variabel Intervening Sarah Ayu Deva; Triyono Triyono
KONSTELASI: Konvergensi Teknologi dan Sistem Informasi Vol. 1 No. 1 (2021): Juni 2021
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.151 KB) | DOI: 10.24002/konstelasi.v1i1.4295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing dan pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi melalui kepuasan wajib pajak sebagai variabel intervening di Kantor Pelayanan Pajak (KPP) Pratama Surakarta. Data penelitian ini diperoleh dari kuesioner (primer). Teknik pengambilan sampel menggunakan metode incidental sampling. Jumlah sampel dalam penelitian ini adalah 156 responden. Teknik pada analisis data yang digunakan adalah Analisis Jalur (Path Analyze). Hasil dari penelitian ini menunjukkan bahwa penerapan e-filing dan pelayanan pajak berpengaruh terhadap kepuasan wajib pajak. Penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak. Pelayanan pajak dan kepuasan wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Kepuasan wajib pajak tidak mengintervening pengaruh penerapan e-filing terhadap kepatuhan wajib pajak, sedangkan kepuasan wajib pajak mampu mengintervening pengaruh pelayanan pajak terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Surakarta. 
Hubungan Kandungan Informasi Arus Kas, Komponen Arus Kas dan Laba Akuntansi dengan Harga atau Return Saham Triyono Triyono; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.37

Abstract

The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accounting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of total cash flows, components of cash flows, and accounting income with stock prices or stock returns. Another  objective of the study is to compare the predictive power of between of total cash flows and accounting income with their relation to stock prices or stock returns.As much as 54 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. The statistics method used to test hypotheses is a linear multiple regression. Two models were considered: levels and return models. The multicollinearity test shows that there is no association between independent variables in the regression models, indicating multicollinearity is a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Results from diagnostic tests suggest that regression models used in this study are unbiased.The empirical results indicate that disaggregation of total cash flows into their components as required by PSAK No.2 are significantly associated with stock prices in the levels model. This means that the accounting authority has correctly mandated the publication statement of cash flows. In contrast, the results of the study indicate that total cash flows, components of cash flows, and accounting income are not associated with stock returns in the return model.
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model Serenandika Devita Milania; Triyono Triyono
Jurnal Impresi Indonesia Vol. 1 No. 3 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i3.31

Abstract

Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat bagi investor dan pengguna laporan keuangan. Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh financial stability, change in auditor, effective monitoring, change in director, dan arrogance terhadap terjadinya kecurangan laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Metode: Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang dijadikan sebagai sampel penelitian ini. Metode yang digunakan dalam pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dan diperoleh sebanyak 35 perusahaan dalam kurun waktu 3 tahun dan didapat sebanyak 105 total laporan keuangan perusahaan. Hipotesis penelitian diuji menggunakan analisis regresi logistik dengan software SPSS. Hasil: Hasil penelitian menunjukkan bahwa terdapat satu variabel yaitu financial stability berpengaruh terhadap kecurangan laporan keuangan. Sementara keempat variabel lainnya yaitu change in auditor, change in director, effective monitoring dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan. Kesimpulan: Penelitian ini dapat disimpulkan bahwa variabel financial stability berpengaruh terhadap kecurangan laporan keuangan. Untuk variabel lainnya yaitu change in auditor, effective monitoring, change in director dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan.
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model Serenandika Devita Milania; Triyono Triyono
Jurnal Impresi Indonesia Vol. 1 No. 3 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i3.31

Abstract

Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat bagi investor dan pengguna laporan keuangan. Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh financial stability, change in auditor, effective monitoring, change in director, dan arrogance terhadap terjadinya kecurangan laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Metode: Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang dijadikan sebagai sampel penelitian ini. Metode yang digunakan dalam pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dan diperoleh sebanyak 35 perusahaan dalam kurun waktu 3 tahun dan didapat sebanyak 105 total laporan keuangan perusahaan. Hipotesis penelitian diuji menggunakan analisis regresi logistik dengan software SPSS. Hasil: Hasil penelitian menunjukkan bahwa terdapat satu variabel yaitu financial stability berpengaruh terhadap kecurangan laporan keuangan. Sementara keempat variabel lainnya yaitu change in auditor, change in director, effective monitoring dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan. Kesimpulan: Penelitian ini dapat disimpulkan bahwa variabel financial stability berpengaruh terhadap kecurangan laporan keuangan. Untuk variabel lainnya yaitu change in auditor, effective monitoring, change in director dan arrogance tidak berpengaruh terhadap kecurangan laporan keuangan.
A Pendeteksian Financial Statement Fraud menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar Di BEI Tahun 2018-2020 Dian catur hidayat; Triyono Triyono
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.77 KB) | DOI: 10.34128/jra.v5i1.124

Abstract

Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.
A Pendeteksian Financial Statement Fraud menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar Di BEI Tahun 2018-2020 Dian catur hidayat; Triyono Triyono
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.77 KB) | DOI: 10.34128/jra.v5i1.124

Abstract

Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.
Pengaruh Kesulitan Keuangan, Cash Flow, Financial Leverage, Cash Holding Terhadap Konservatisme Akuntansi Pada Perusahaan Sektor Pertambangan Tahun 2019-2021 Dina Ayu Nugraeni; Triyono Triyono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): 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/msej.v4i6.3438

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kesulitan Keuangan, Cash Flow, Financial Leverage dan Cash Holding terhadap konservatisme akuntansi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Pada penelitian ini data yang digunakan adalah data sekunder dengan teknik pengambilan sampel dilakukan dengan metode purpose sampling. Ada sebanyak 190 perusahaan per tahun dalam sampel. Pengujian yang dilakukan menggunakan mode analisis regresi. Hasil penelitian ini menunjukkan bahwa variabel kesulitan keuangan, cash flow, cash holding, berpengaruh terhadap konservatisme akuntansi. Sedangkan financial leverage tidak berpengaruh terhadap konservatisme akuntansi.
MODEL ROOT CAUSE ANALYSIS SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Tenaga Kerja Kabupaten Wonogiri) Dian Praharaningtyas; Fatchan Achyani; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13708

Abstract

Use of the Regional Government Information System (SIPD) as a form of regional government transparency in disclosing information to the public. How SIPD is implemented in regional financial management at the Wonogiri Regency Manpower Service is the focus of this research. The author uses qualitative research with the Root Cause Analysis model "5 Why Analysis", namely asking why five times or repeatedly until finding the root of the problem. The main technique used in data collection is conducting interviews with staff who are SIPD operators by making a list of questions for observation and documentation. The author's conclusion is that not all informants have the same root problems in implementing SIPD. There are 3 main factors that cause less than maximum problems, namely communication constraints, application constraints and human resource constraints.
Co-Authors Adhi Dhian Fajar Sakti Almira Azzahra Anas Ismail Andy Dwi Bayu Bawono Anindita Kusumastuti Ardella Wahyu Luthvia Astritta Yahya Kusuma Hayu Bambang Setiaji Daryono Soebagiyo Dessy Ambarsari Dian Praharaningtyas Dina Ayu Nugraeni Divanda Nurulhita Syifa’un Najwa Dwi Ariyani Dwi Fitriyanto Ekaputra, Aditiyanto Fatchan Achyani Fathan Achyani Indarti Diah Palupi Indias Ilham Ramadhan Putra Muslim Isnaini Nur Hidayah Jogiyanto Hartono Kartika Toyibi Kusdiyanto Kusdiyanto Mohd Fahmy-Abdullah Mufti Arief Arfiansyah Muhammad Shodiq Nugroho Noer Sasongko Radita Astrella Kusumastuti Ramadhan Ridho Heri Cahyana Riyardi, Agung Sarah Ayu Deva Sujadi Sujadi Wahdyan Sastria Mahrani Wahyu Wahyu Yuli Tri Cahyono