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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society PROGRESIF Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Masyarakat dan Lingkungan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Wicaksono, Agung Prasetyo Nugroho
Universitas Muhammadiyah Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT Agung Prasetyo Nugroho Wicaksono
AKUNTABEL Vol 14, No 2 (2017): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.11 KB) | DOI: 10.30872/jakt.v14i2.1848

Abstract

The aim of this study to examined the effect of corporate social responsibility information disclosed in the company's annual report with Earning Response Coefficient. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 51 listed companies in period 2015 by categories from European Bank and The State of NSW and The Environment Protection Authority (EPA). Method of analysis used linear reggession. The empirical results of this paper showed that the level of CSR disclosure affected the ERC. This result indicate that investor rate the CSR disclosure for investment decisions.Keywords: Corporate Social Responsibility Disclosure, Earnings Response Coefficient
Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud Agung Prasetyo Nugroho Wicaksono
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.24306

Abstract

This study aims to examine the effect of competence, professionalism, and audit experience on the auditor's ability to detect fraud. This type of quantitative research with respondents are inspectors and auditors at the Inspectorate of Batu City. Determination of the number of samples is done by non-probability sampling method with purposive sampling technique. The data in the study used primary data taken directly to the respondents through a given questionnaire. The research data were analyzed using the outer model and inner model tests with the help of the Smart Partial Least Square (PLS) version 3.3.9_64bit software program. The results obtained in this study are competence has a positive and significant effect on the auditor's ability to detect fraud, professionalism has a positive and significant effect on the auditor's ability to detect fraud and audit experience has a positive and insignificant effect on the auditor's ability to detect fraud. Future research is expected to add independent variables from external factors that can affect the auditor's ability to detect fraud such as red flags, workload, and time pressure to obtain valid data.
Eksplorasi Sustainable Development Goals (SDGs) Disclosure Di Indonesia Agung Prasetyo Nugroho Wicaksono
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.26448

Abstract

SDGs (Sustainable Development Goals) is a global development agenda that aims to alleviate problems in the social, economic, environmental, as well as legal and governance fields to ensure the quality of human life in a sustainable manner. This study seeks to explore the disclosure of SDGs in companies from various sectors in Indonesia. Sampling using purposive sampling technique so as to produce 16 companies from 8 sectors as the sample. The analysis method uses content analysis in the 2021 sustainability report which is then explored using matrix coding on Nvivo. The results show that the level of disclosure of the SDGs in Indonesia is very low with an average of 8% based on business action and 20% based on SDGs targets.
Determinan Pencegahan Fraud pada Pengelolaan Alokasi Dana Desa Gresitas Mahar Kristuti; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.916

Abstract

This study aims to empirically prove and test the effect of internal control systems, spirituality, and trust on fraud prevention in village fund management. This type of research is included in associative research. The sample selection in this study used a purposive sampling technique. The data for this study were taken directly by distributing questionnaires to the Banyakan District and 9 villages in the Lot District with a total of 89 government staff as respondents. The criteria for respondents in this study were government staff who had worked for at least one year in the agency and handled village fund management. The questionnaire in this study was measured using a Likert scale. The data analysis technique in this study used the Partial Least Square (PLS) method with the SmartPLS 3.0 statistical tool. The data shows that the results of the internal control system on fraud prevention have no effect, while spirituality and trust have an effect on fraud prevention in the management of village funds in the Many Districts. Fraud adalah ancaman yang ada terhadap pemanfaatan sumber daya yang efektif. Kecurangan ini biasanya dilakukan oleh seseorang ataupun sekelompok orang untuk mendapatkan keuntungan pribadi maupun kelompok. Pada sektor pemerintahan, fraud telah menyebabkan banyak kerugian khususnya bagi masyarakat. Penyuapan, penyalahgunaan kewenangan, penggelapan aset negara, sampai pemerasan merupakan bentuk dari fraud yang terjadi di sektor publik. Hal ini dibuktikkan dari kasus korupsi dengan berbagai bentuk penyimpangan pada sektor pemerintah. Penyimpangan tersebut tentunya sangat merugikan keuangan negara yang sangat besar sehingga masyarakat sangat dirugikan. Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, spiritualitas, dan kepercayaan terhadap pencegahan fraud. Jenis penelitian ini termasuk dalam penelitian asosiatif. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling. Penelitian ini diambil langsung dengan cara penyebaran kuesioner pada Kecamatan Banyakan dan 9 desa yang terdapat di Kecamatan Banyakan dengan total responden 89 staff pemerintahan. Pengolahan data menggunakan Smart PLS. Data menunjukkan bahwa sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud, sedangkan spiritualitas dan trust berpengaruh terhadap pencegahan fraud pada pengelolaan dana desa pada lingkup Kecamatan Banyakan.
Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context Wiharta Dewananda; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19323

Abstract

Research aims: This study investigates the linkages between climate change, inequality, and food security. The study attempts to provide an understanding of the evolution of publications on the topic to identify key emerging themes and policy prescriptions.Design/Methodology/Approach: Mixed methods, bibliometric analysis, and content analysis were employed to examine emerging themes in the literature on climate change, inequality and poverty, and food insecurity in Indonesia. The bibliometric data used were taken from the Gscholar database for 2018-2023.Research findings: The study generated six research themes based on the analyzed literature: (1) Human resource management and wealth redistribution through zakat; (2) Agricultural adaptation to climate change and the concept of sustainable agriculture; (3) Policies or rules applied by the government to regulate the agricultural sector; (4) Limited access to resources, loss of employment, and income in food insecurity among households; (5) Poverty alleviation strategies in reducing inequality and improving the quality of human life; and (6) Comprehensive and sustainable planning to identify challenges, opportunities, policies, inclusive economy, and food security.Theoretical contribution/Originality: This study analyzes and uncovers emerging topics in the field and their contributions to the literature, as well as persistent gaps, and provides future research directions based on emerging themes and policy prescriptions.Practitioner/Policy implication: This study can be used by the government as a regulator and financial institutions as a means of financing and academics.Research limitation/Implication: Future research is expected to examine: (1) The planning of government agencies in mobilizing local resources; (2) The role of zakat institutions in poverty alleviation programs; (3) Sustainable agriculture models; (4) CWLS Green Sukuk financing models; (5) The role of microfinance institutions in poverty alleviation programs; and (6) Studies on cultural economy.
DETERMINAN PENCEGAHAN FRAUD DIMEDIASI OLEH AUDITOR INTERNAL APIP Adinda Priski Dhea Asiyanti; Ihyaul Ulum; Agung Prasetyo Nugroho Wicaksono
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.5078

Abstract

In Indonesia, fraud is better known as corruption. Law Number 20 of 2001 explains that corruption is an action that harms the common interest or the wider community for the benefit of personal interests and/or certain groups. Fraud is usually triggered by a weak control system and lack of supervision in financial management. Problems regarding fraud have been found in the remaining facilitator recruitment funds, as well as accountability for financial reporting of village funds. Sampling in this study used a type of sampling, namely probability sampling with a simple random sampling technique and using the Slovin formula in determining the sample size. The data analysis technique used is SEM PLS (Partial Least Squares) data analysis using Smart PLS 3.0 software. From the results of this research, accountability has no effect on fraud prevention, while village apparatus competency and APIP internal audit supervision have a positive and significant effect on fraud prevention .
Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
EDUKASI PENERAPAN CASH FLOW PADA USAHA MIKRO DI WISATA BALE TANI Wicaksono, Agung Prasetyo Nugroho; Soelistyo, Aris; Riyanto, Wahyu Hidayat
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4955

Abstract

The purpose of this service agenda is to assist partners in implementing transparency in the use of business operational funds. The partner's problem is the inability to manage business operational funds which become one with the partner's personal funds. The solution provided is computerized cash flow training so that partners are more transparent in the use of operational funds. Our partners are residents of Banjaragung Village, Jombang Regency who have micro-businesses selling food and drinks at the Bale Tani Tourism location, Jombang Regency. The service method is to carry out a simulation of excel-based cash flow reports to partners along with discussions so that partners are able to implement the technology provided. The result of this dedication is that partners implement continuous cash flow reports as a media for transparency in the use of their operational funds.
Rekonstruksi penyusunan laporan keuangan BUMDes berbasis SAK EMKM menggunakan excel for Accounting Hidayati, Nur; Mudrifah, Mudrifah; Wicaksono, Agung Prasetyo Nugroho
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1324

Abstract

The majority of MSMEs have difficulty making financial reports, especially BUMDes. Therefore, this research aims to determine the suitability of BUMDes Barokah's financial records with SAK EMKM and the recording system that has been implemented from the start of establishing the business until now. This study used descriptive qualitative method. The types of data used are primary data and secondary data. The primary data is the results of interviews with the BUMDes treasurer and the secondary data consists of recordings, financial reports and proof of transactions. This data was obtained by means of interviews and documentation. The research results show that the financial reports produced by BUMDes Barokah are not in accordance with SAK EMKM and the financial records are still manual. Financial records only consist of cash income and expenditure, and present profit and loss reports, capital changes reports and balance sheets. The cause of this discrepancy is the BUMDes treasurer's lack of understanding regarding accounting and computerization. It is hoped that the reconstruction of financial reports based on excel for accounting can provide a correct picture of financial reports in accordance with SAK EMKM based on technology to the treasurer of BUMDes Barokah.
Corporate Social Responsibility (CSR) Disclosures, Board Of Directors And Company Profitability: Audit Quality As Moderation Wicaksono, Agung Prasetyo Nugroho; Wahyuningtias, Adhinni Lailiya; Amalia, Firda Ayu; Dewananda, Wiharta
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27941

Abstract

Purpose: This study aims to examine the effect of corporate social responsibility (CSR) and the board of directors on the company's profitability with audit quality as moderating variable. Methodology/approach: The population in this study are manufacturing compannies sub-sectors of food and beverage listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The sampling method uses purposive sampling with a total sample were 56. The data analysis method used data panel analysis and moderated regression analysis. Findings: The result of this study shows that corporate social responsibility (CSR) has a significant effect on the company's profitability which was proxied by ROA, while the board of directors has no significant effect on the company's profitability which was proxied by ROA, and audit quality cannot affect the relationship between corporate social responsibility (CSR) and the company's profitability which was proxied by ROA, but audit quality can affect the relationship between the board of directors and the company's profitability which was proxied by ROA. Practical implications: This shows that in making a decision, audit quality is very important because high audit quality will strengthen decision-making carried out by the board of directors. With the high quality of the audit, the board of directors will be assisted in making decisions to obtain favorable results for the company and to increase the company's profitability Originality/value: The more CSR that is carried out by a company, the higher the ROA obtained, so the productivity of assets in obtaining net profit is getting better. The better a company is at obtaining net income, the greater the attractiveness of investors to the company because the rate of return will be greater.
Co-Authors Adi Prasetyo Adinda Priski Dhea Asiyanti Agustin Dwi Haryanti Ahmad Faishal Hanif Ahmad Juanda Argadiredja, Haurina Maknuun Aris Soelistyo Aviani Widyastuti Ayu Amalia, Firda Aziza, Nabila Nurul Catrin, Caterina Aruli Iskandar Dewananda, Wiharta Dinda Dwiyanti Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Evi Ratna Dwi Yanti Tjabo Ferdiansyah, Asrori Firda Ayu Amalia Firda Ayu Amalia Firmansyah Firnanda Kasih Mulia Gresitas Mahar Kristuti Hanif, Ahmad Faishal Ihyaul Ulum Indahyani, Wiwit Siska Junaidi, Muhammad Hilman Kinanti, Kania Putri Marsheilla Aisyah Rezianti Masiyah Kholmi Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mudrifah, Mudrifah Mulia, Firnanda Kasih Nur Hidayati Putri, Nur Alia Rayis, Dzulhijah Alkayyis Reyna Oktavia Adytira Riyanto, Wahyu Hidayat Riyanto, Wahyu Hidayat Hidayat Safira, Finna Dian Sagina, Debby Mutiara Sahuri, Novia Setu Setyawan Sindy, Winni Sri Iswati Sri Wibawani Astuti Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wardani, Isma Aprilylyani Wiharta Dewananda