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All Journal EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri EKONOMIS : Journal of Economics and Business Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Accounting & Finance in Asia Pasific Reviu Akuntansi, Keuangan, dan Sistem Informasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Adri Putra Nugraha
Accounting Department Faculty Of Economics And Business Brawijaya University, Jl. M.T. Haryono 165 Malang No Telepon:08123352564, Emai:manunggal102@yahoo.com No Telepon:08566109909, Email:putra_adri@yahoo.com
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING Rusaktiva, Akie; Nugraha, Adri Putra
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.095 KB) | DOI: 10.18860/em.v3i2.2339

Abstract

Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) and intended for small and medium enterprises. The underlying priciple of IAI in issuing this particular standards is the attempt to facilitate small and medium enterprises in arranging their financial reports. If this standard is not issued, they have to follow the new FAS (which is stage of adopting IFRS – full convergence 2012) to arrange their financial reports. The application of this FAS-EWPA based IFRS is relatively more complex and expensive for small and medium enterprises. FAS-EWPA adopted some parts of IFRS (International Financial Reporting Standards) for small-medium enterprises (IFRS for Small-Medium-sized Entities/SMEs). This study aims to describe the layout of the difference measurement, assessment, report and the implementation of auditing standards between FAS-IFRS and FAS-EWPA. This study employed descriptive qualitative technique of data analysis by reviewing literature and analysing the field concerning with the implementation of Financial Accounting Standards Statements (FASS) and FAS-EWPA. Specifically, the secondary data of this study are FAS-IFRS and FAS-EWPA. The findings shows that there is a difference presentation and disclosure of financial statements between entities which report using FAS-IFRS and FAS-EWPA. Therefore the perceived program and audit procedures will be different because it will be tailored to the presentation and objectives the audit, suppose that in the implementation of FASS and EWPA, there is a difference in the assertions about the disclosure/presentation. For other assertions about existence, completeness, rights and obligations as well as assessment and allocation, basically, between FASS and EWPA, they have a common concept. While in presentation assertions as has been described earlier, the FAS-EWPA has a simpler form than with FASS, therefore there is a definitely difference in terms of the presentation between the two.
ANALYSIS OF THE POTENTIAL AND CONTRIBUTE TO THE ENTERTAIMENT TAX ORIGINAL RECEIPT OF REGIONAL REVENUE Adis Berliana Dewi; Adri Putra Nugraha
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to determine the potential of entertainment tax which is owned by Batu City and know how big contribution to the entertainment tax Local Revenue. This research used quantitative descriptive method..  The  data  collection  techniques  are  interviews,  observation, documentation and study of literature. This result indicate that the potential of the entertainment tax in Batu very big, but the potential was decreasing from 2012 until 2014 because entertainment tariff had been set with smaller rate. However, when viewed in terms of the potential number of visitors, it has increased every year. Based on the research there is a quite big discrepancy between realization of entertainment tax with a potential entertainment tax. This is evidenced by the percentage difference between realization and potential of the entertainment tax amounted to 58,17%. This result showed the conclusion that the potential tax revenue Entertaiment in Malang did not reflect its true potential, therefore the Department of Revenue need to optimizing Entertaiment Tax receipts of Malang for local revenue to be increased.   Keywords:   Potential   Entertainment   Tax,   Entertainment   Tax   Contributions, Original Receipt of Regional Revenue
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) (Studi pada PT. Bank Mandiri, Tbk Periode 2011-2013) Novanda Anggra Pratiwi; Adri Putra Nugraha
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to determine the health of PT. Bank Mandiri Tbk in the period 2011-2013  that  was  measured  by using RGEC  approach  (Risk  Profile,  Good Corporate   Governance,   Earnings,   Capital).   This   research   is   quantitative descriptive research that using secondary data. The results of this study showed that the condition of PT. Bank Mandiri, Tbk is generally healthy, although there are some assessment aspects that are still in fairly good health level. Risk Profile on credit risk aspects, as measured by NPL ratio showed good condition, and market risk aspects as measured by IRR ratio also showed fairly good condition, and liquidity aspects as measured by LDR, LAR, and CR showed good condition. Good Corporate Governance consists of 11 assessment aspects that the total value of the composite are categorized as good. Earnings were measured by using ROA and NIM, this two ratios showed a high profitability level and are categorized in excellent condition. Capital were measured by CAR, the value of this ratio hang on excellent condition. The healthy condition reflects that the bank is able to manage  its  management  properly,  so  it  can  support  the  development  of  its business  and  can  anticipate the  changes  in  economic conditions  and  banking industry.   Keywords: bank health level, RGEC approach.
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PIUTANG USAHA PADA PT. TELEKOMUNIKASI INDONESIA, Tbk WITEL JATIM SELATAN (MALANG) Ervin Permatasari; Adri Putra Nugraha
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this research is to determine and evaluate the internal control system of the accounts  receivables at PT. Telekomunikasi Indonesia, Tbk Witel Jatim Selatan (Malang). This research used qualitative descriptive method with a case study approach. The data in this research is obtained through observation, interviews, and documentation. The result of this research shows that the system of internal control over accounts receivables at  Telekomunikasi Indonesia, Tbk Witel Jatim Selatan (Malang) already works quite effectively, where the management of company has implemented the basic concepts and principles of internal control by COSO, however still needs some improvement. Improvements need to be conducted on the company policy to establish customers assurance and documentation of the Standard Operating Procedure (SOP).   Keywords: Internal Control Systems, Accounts Receivables, COSO  
AUDIT OPERASIONAL FUNGSI PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS PT WIJAYA KARYA BETON PASURUAN (Studi pada PT. Wijaya Karya Beton Pasuruan) Khalishah Putri Hakim; Adri Putra Nugraha
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui fungsi produksi untuk menilai efisiensi dan efektivitas yang berjalan pada PT Wijaya Karya Beton Pasuruan. Selain itu juga untuk mengetahui kekuatan dan kelemahan yang ada dalam proses produksi. Peneliti juga memberikan saran dan rekomendasi kepada perusahaan untuk perbaikan masa mendatang berdasarkan keadaan yang ada. Audit operasional fungsi produksi ini dilaksanakan dengan menggunakan metode studi kasus. Studi kasus ini dilaksanakan dengan cara melakukan beberapa tahapan audit yang terdiri dari survei pendahuluan, review dan pengujian pengendalian manajemen dan pengujian terinci.Berdasarkan hasil penelitian yang telah dilakukan, PT Wijaya Karya Beton Pasuruan telah memiliki prosedur dan melaksanakan fungsi produksi dengan baik. Akan tetapi, terdapat pula kelemahan – kelemahan yang terjadi yaitu pengelolaan bahan baku dan sistem penerimaan bahan baku yang menyebabkan terhambatnya proses produksi. Selain itu kurangnya pengawasan oleh kepala divisi produksi sehingga menyebabkan terjadinya pengerjaan ulang karena adanya produk yang gagal maupun cacat. Kurangnya perkiraan dan prediksi perusahaan mengenai kenaikan bahan baku juga menjadi kendala dalam pelaksanaan fungsi produksi yang ada di PT Wijaya Karya Beton Pasuruan. Oleh karena itu diperlukan evaluasi mengenai kinerja dari karyawannya dalam menyeleksi bahan baku yang datang dari pemasok, dan melak ukan perhitungan dengan seksama mengenai kemungkinan kenaikan harga dari pemasok. Perusahaan juga sebaiknya mengevaluasi kinerja dari pemasok agar tidak terjadi keterlambatan bahan baku yang dapat menghambat proses produksi. Kata kunci: Audit Operasional, Audit Operasional Fungsi Produksi, Fungsi Produksi, Prosedur Audit, Audit Manajemen
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGGAJIAN (STUDI KASUS PADA DINAS KESEHATAN KABUPATENLOMBOK BARAT) Siti Wardatul Robiah; Adri Putra Nugraha
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal atas siklus penggajian yang digunakan pada Dinas Kesehatan Kabupaten Lombok Barat, serta untuk mengetahui apakah sistem pengendalian internal atas penggajian pada Dinas Kesehatan Lombok Barat sudah berjalan efektif. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan pendekatan studi kasus. Data pada penelitian ini diperoleh dengan metode wawancara, pengamatan, dan dokumentasi. Berdasarkan hasil penelitian siklus penggajian Dinas Kesehatan Lombok Barat sudah berjalan dengan baik, sesuai dengan komponen pengendalian internal menurut COSO. Akan tetapi beberapa komponen masih perlu diperbaiki agar menjadi lebih efektif. Kata Kunci : Sistem Pengendalian Internal, Penggajian, Efektif
The Influence of Director Expertise and Executive Expertise on Firm Performance (An Empirical Study of the Two-tier Board System in Indonesia) Nugraha, Adri Putra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2177

Abstract

This research aimed to assess the influence of the expertise of boards of directors and executives on manufacturing companies' performances in Indonesia. The independent variable set was Director and Executive Expertise measured by the proportion of board members who have academic degrees (graduate and postgraduate) and professional certifications in business and finance, while the dependent variable was Firm Performance measured by Return on Assets, Return on Equity, and Tobin's Q. The objects of research were manufacturing companies in Indonesia, whose data were obtained from the website of the Indonesia Stock Exchange in 2014-2018. Separate regression analysis of data was performed for each group of board members. Return on Assets, Return on Equity, and Tobin's Q functioned for measuring Firm Performance. The study found that academic degrees and professional certifications in business or finance held by directors and executives did not affect Firm Performance across all proxies because, among others, most companies in Indonesia were family-owned, where educational background and certification were not the main factors for the companies' financial performances. As the implications, companies can consider Director Expertise as a necessary thing for improving their performances. Members of boards who have more relevant expertise, experiences, knowledge, and skills can develop decision-making and drive more strategy in making more decisions to solve problems and improve their firms' performances.
PENGARUH BOARD EXPERTISE TERHADAP FIRM INNOVATION Nugraha, Adri Putra; Fitriasari, Rizka; Firdaus, Rizalnur
Arthavidya Jurnal Ilmiah Ekonomi Vol 26 No 1 (2024): Maret
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v26i1.483

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji keahlian dewan komisaris, keahlian dewan direktur, dan inovasi perusahaan pada industri komunikasi dan teknologi di Indonesia. Penelitian ini menggunakan variabel independen directors expertise dan executives expertise. Directors expertise diukur dengan menggunakan menggunakan proporsi jumlah anggota komisaris yang memiliki gelar pasca sarjana dan juga proporsi anggota komisaris yang memiliki sertifikasi profesional di bidang bisnis/keuangan. Executives expertise diukur dengan menggunakan menggunakan proporsi jumlah anggota direksi yang memiliki gelar pasca sarjana dan juga proporsi anggota direksi yang memiliki sertifikasi profesional di bidang bisnis/keuangan. Sedangkan variabel dependen yang digunakan adalah firm innovation yang diukur dengan menggunakan R&D Investment dibagi total sales. Objek penelitian ini adalah sektor industri komunikasi dan teknologi yang datanya diperoleh dari laman Bursa Efek Indonesia periode tahun 2014-2018. Teknik analisis data menggunakan regresi secara terpisah untuk anggota direktur dan eksekutif. Hasil Penelitian menunjukkan bahwa variabel independen Directors Expertise pada karakteristik gelar pendidikan akademik dan gelar sertifikasi profesional bidang keuangan/bisnis berpengaruh secara signifikan terhadap firm innovation. Begitu pula pada variabel executives expertise dengan karakteristik gelar pendidikan akademik menunjukkan pengaruh secara signifikan terhadap firm innovation. Akan tetapi berbeda dengan gelar sertifikasi profesional bidang keuangan/bisnis yang dimiliki oleh executives expertise yang tidak memperlihatkan hasil yang signifikan. Pada variabel control, hanya Board Size, leverage dan Intangible yang memiliki pengaruh signifikan terhadap firm innovation. Kata Kunci: Board expertise, firm innovation, industri komunikasi dan teknologi, R&D investment. Abstract: The study uses the independent variables of directors' expertise and executives' expertise. Directors' expertise is measured by the proportion of board members with postgraduate degrees and professional certification in the business/finance field. Executive expertise is measured by the proportion of board members who hold postgraduate degrees and the proportion of board members who hold professional certifications in business/finance. The dependent variable used is firm innovation, which is measured by R&D investment divided by total sales. The research objective pertains to the telecommunication and technology industry, with data sourced from the Indonesia Stock Exchange over the period of 2014-2018. Data analysis was conducted using regression, separately for directors and executives. Findings reveal that the independent variable of Directors' Expertise, which includes academic degree and professional certification in finance or business, significantly affects firm innovation. Similarly, in the variable of executives' expertise with the characteristic of an academic degree, it shows a significant influence on firm innovation. However, it differs from the certification of professional finance/business held by executives' expertise, which does not show significant results. In the control variable, only Board Size, leverage, and Intangible have a significant effect on firm innovation. Keywords: Board expertise, firm innovation, communications and technology industry, R&D investment
PENGARUH STRUKTUR KEPEMILIKIAN PERUSAHAAN TERHADAP ONLINE CSR DISCLOSURE Fitriasari, Rizka; Nugraha, Adri Putra; Firdaius, Rizalnur
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5288

Abstract

Tujuan pada penelitian ini adalah untuk memberikan bukti secara empiris tentang pengaruh kepemilikan perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusioanl, kepemilikan asing, dan kepemilikan terkonsentrasi terhadap online CSR disclosure pada perusahaan manufaktur di Indonesia.Jenis penelitian merupakan penelitian kuantatitatif dengan menggunakan sampel secara purposive dari 176 perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengukuran variabel struktur kepemilikan perusahaan sebagai variabel independen terdiri dari struktur kepemilikan manajerial, institusional, asing dan terkonsentrasi. Sedangkan variabel online CSR Disclosure perhitungannya dengan cara membagi aktivitas CSR perusahaan yang termuat di laman web menjadi 4 kategori yaitu Human Resources, Product and Customers, Environment dan Community Involvement. Pada tiap-tiap kategori, peneliti akan memberikan skor dummy yaitu jika ada maka nilai 1, sebaliknya maka nilainya 0.Hasil pengujian struktur kepemilikan manjerial menunjukkan adanya pengaruh terhadap online CSR disclosure, artinya semakin kecil nilai kepemilikan manajerial di perusahaan akan mendorong meningkatnya online CSR disclosure pada perusahaan manufaktur di Indonesia yang sejalan dan menguatkan penelitian terdahulu. Sedangkan struktur kepemilikan institusional, asing dan terkonsentrasi tidak berhasil membuktikan adanya pengaruh terhadap online CSR disclosure.
The Influence of Director Expertise and Executive Expertise on Firm Performance (An Empirical Study of the Two-tier Board System in Indonesia) Nugraha, Adri Putra
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2177

Abstract

This research aimed to assess the influence of the expertise of boards of directors and executives on manufacturing companies' performances in Indonesia. The independent variable set was Director and Executive Expertise measured by the proportion of board members who have academic degrees (graduate and postgraduate) and professional certifications in business and finance, while the dependent variable was Firm Performance measured by Return on Assets, Return on Equity, and Tobin's Q. The objects of research were manufacturing companies in Indonesia, whose data were obtained from the website of the Indonesia Stock Exchange in 2014-2018. Separate regression analysis of data was performed for each group of board members. The study found that academic degrees and professional certifications in business or finance held by directors and executives did not affect Firm Performance across all proxies because, among others, most companies in Indonesia were family-owned. As the implications, companies can consider Director Expertise as a necessary thing for improving their performances. Members of boards who have more relevant expertise, experiences, knowledge, and skills can develop decision-making and drive more strategy in making more decisions to solve problems and improve their firms' performances.
Co-Authors Abimanyu, I Wayan Pradnya Sena Adis Berliana Dewi Akie Rusaktiva Astuti, Vina Sri Choirunnikmah, Dinis Dewi, Adis Berliana Ervin Permatasari Fadliana, Qisthin Afifa Fathanudin, Muhammad Firdaius, Rizalnur Hakim, Khalishah Putri Khalishah Putri Hakim Noorlailie Soewarno Novanda Anggra Pratiwi Permatasari, Ervin Pratiwi, Novanda Anggra Putri, Kezya Aninditha Rizalnur Firdaus Rizka Fitriasari Robiah, Siti Wardatul Saraswati, Devi Ayu Siti Wardatul Robiah