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All Journal Buletin Studi Ekonomi Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Firm Size, Stock Price, Financial Leverage dan Income Smoothing di Era New Normal Hendra Sanjaya Kusno; Novia Arthamelia Putri Ramadhani; Ida Suriana
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p01

Abstract

This study aims to determine the effect of firm size, stock price and financial leverage on income smoothing. Hypothesis testing was carried out using multiple linear regression analysis. The research population uses Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling method used was purposive sampling, so the number of samples was 28 banks. This study provides empirical evidence that firm size has a positive effect on income smoothing; stock price has no effect on income smoothing; financial leverage has a negative effect on income smoothing. Keywords: Firm Size; Stock Price; Financial Leverage; Income Smoothing.
When Culture Meets Code: Enhancing E-Payment Technology Adoption Through QRIS in The Digital Transformation Sari, Danar Retno; Sorongan, Erick; Kusno, Hendra Sanjaya
Innovation in Research of Informatics (Innovatics) Vol 7, No 1 (2025): March 2025
Publisher : Department of Informatics, Siliwangi University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/innovatics.v7i1.13153

Abstract

Bank Indonesia has implemented the National Non-Cash Movement (GNNT) to advance the payment system in Indonesia, focusing on safety and efficiency. The use of QRIS technology has accelerated transaction processes, reducing queues and increasing efficiency in various sectors. The electronic money component has seen significant growth, especially in non-bank institutions, with a rise in shopping transactions and the number of merchants. Trust in QRIS technology is high due to ease of use and secure transactions, supported by government regulations. This research investigates the factors influencing the adoption of QRIS (Quick Response Code Indonesian Standard) technology as an electronic payment system in Indonesia after the COVID-19 pandemic. The study focuses on the cultural dimensions of Power Distance (PD) and Uncertainty Avoidance (UA), and their influence on Trust and the Attitude to Use QRIS. A quantitative methodology using a questionnaire was employed, involving 103 active QRIS users, with analysis conducted using Structural Equation Modeling (SEM) via SmartPLS. Results show that Uncertainty Avoidance has a significant positive effect on Trust, which in turn significantly influences the Attitude to Use QRIS. However, Power Distance does not significantly impact Trust, suggesting that while government regulations are important, they do not directly enhance trust in the system. The findings highlight the importance of improving user confidence by reducing perceived risks and enhancing the security of the QRIS platform to foster wider adoption of cashless payments. Future research should explore the role of government policies in further detail to enhance user trust in digital payment systems.
Pemetaan Efektivitas Penggunaan MYOB dan Accurate pada Uji Kompetensi Profesi Teknisi Akuntansi Kusno, Hendra Sanjaya; Santika, Sisca; Arazy, Dito Rozaqi; Murtanto, Murtanto
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1684

Abstract

Penelitian bertujuan untuk mengetahui tingkat efektivitas dan tingkat kompeten Penggunaan Aplikasi MYOB dan Accurate Pada Uji Kompetensi Klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui survei menggunakan kueisoner dengan pendekatan cross sectional. Penelitian ini menggunakan jenis data primer melalui metode survei. Populasi dalam penelitian ini adalah peserta uji dari LSP-TA pada klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode pengambilan sampel dalam penelitian ini adalah metode convenience sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu, Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram. Setelah data diolah kemudian hasilnya akan dipaparkan secara deskriptif, dianalisis gambaran tentang fakta–fakta hasil penelitian dan keterkaitannya dengan teori serta, penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa, penggunaan aplikasi komputer akuntansi berupa Accurate lebih efektif dan jumlah peserta uji yang menggunakan aplikasi komputer akuntansi berupa Accurate lebih banyak yang dinyatakan Kompeten dibandingkan peserta ujian yang menggunakan MYOB
The Effect of Financial Literacy, Ease and Trust on the Decision to Use QRIS Agustin, Kety Lulu; Usman, Wilma Widyanti; Kusno, Hendra Sanjaya
MEC-J (Management and Economics Journal) Vol 9, No 2 (2025)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v9i2.28831

Abstract

This study aims to identify the influence of Financial Literacy, Ease of Use, and Trust on Transaction Decisions using QRIS at MSMEs in Balikpapan City. This research uses quantitative method with a sample of 400 MSMEs selected through Accidental sampling technique as part of Non-Probability Sampling. The results show that Financial Literacy, Ease of Use, and Trust simultaneously affect the Transaction Decision using QRIS. Partially, Financial Literacy and Ease of Use affect Transaction Decisions, indicating that increasing Financial Literacy and Ease of Use can encourage decisions to transact using QRIS. Conversely, Trust has no effect on Transaction Decisions using QRIS. This finding indicates that although Trust in the QRIS system does not affect transaction decisions, the Financial Literacy and Ease of Use factors still have an important role in MSME decisions to adopt QRIS as a payment method. This study provides valuable insights into the factors that need to be considered in increasing the adoption of QRIS among MSMEs in Balikpapan City. It is expected that further researchers add other relevant variables in order to get a deeper understanding of the adoption of QRIS by MSMEs.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak: Uji Empiris pada Wajib Pajak Kendaraan Bermotor di Kota Balikpapan Ramadhani, Ranita; Yulianti, Putri Kartika; Ramli, Ramli; Kusno, Hendra Sanjaya
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 9, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v9i2.2583

Abstract

This research seeks to analyze the impact of independent variables, namely Taxpayer Awareness, Tax Penalties, and Service Quality on the dependent variable, namely Taxpayer Honesty in relation to motor vehicle tax payments. The recearch subjects were taxpayers registered at the UPTD PPRD Bapenda Balikpapan City. The research sample consisted of 400 people selected using the random sampling method with the Slovin formula for sample selection. Data collection was conducted using a questionnaire, and data analysis was performed using the Smart PLS (Partial Least Square) program. Based on the research results, Taxpayer Compliance in relation to motor vehicle tax payments is partially influenced by Taxpayer Awareness, Tax Penalties, and Service Quality. The degree of Taxpayer Complieance is positvely influenced by each of the three independent variables.
Co-Authors Abd Rohman Taufiq Agustin, Kety Lulu Aldhea Shafitri Arief Rahmad Darmawan Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Dewi, Made Lia Anada Dito Rozaqi Arazy Dwi Ayu Fitrianty Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Hasto Finanto Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismawanto, Totok Juspa Parasi Kango, Riklan Mairani Safitri Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Novitasari Eviyanti Nur Vita Opu Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ranita Ramadhani Ristika Yulianti Rizkia Amelia Putri Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Sisca Santika Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wijayani, Dahyang Ika Leni Yulianti, Putri Kartika