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Universitas Raharja
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Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia Tri Cahyo Nugroho; Warseno Warseno; Isrial Isrial
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.016 KB) | DOI: 10.33050/IJAcc.v1no1p4

Abstract

The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. The results of this research show that institutional ownership, independent commissioner and board of commissioners meeting has significant positive influence on firm performance, board of directors size and board of director meeting has significant negative influence on firm performance, while the audit committee meeting has no influence on firm performance
Faktor-Faktor Yang Mempengaruhi Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Tahun 2014-2018 Warseno Warseno; Silpi Intan Suseno; Widya Febriani
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.732 KB) | DOI: 10.33050/10.33050/IJAcc.v1no2p6

Abstract

This study aims to determine the effect of Profitability, Leverage, Firm Size and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Basic and Chemical Industrial Sector in 2014-2018. The variables used in this study are profitability, leverage, company size and institutional ownership, while the dependent variable used is tax avoidance which uses an effective tax rate proxy. The analysis technique used in this study is multiple linear regression analysis where previously the data were tested using a classic assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results showed that partially Profitability affects tax Avoidance. Simultaneously Profitability, Leverage, Firm Size and Institutional Ownership affect tax avoidance. The contribution of the dependent variable in explaining the independent variable is only 12.6%.
PERANCANGAN SISTEM INFORMASI MONITORING PEMBAYARAN PIUTANG PADA PT WINGOH ALBINDO Sri Ayu Wulandari; Mintauli Debataraja; Warseno Warseno
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.31 KB) | DOI: 10.33050/jakbi.v2i2.1744

Abstract

Penggunaan kemajuan teknologi di bidang teknologi informasi sangat strategis untuk membantu menyelesaikan masalah perusahaan, namun di PT Wingoh Albindo belum menggunakan penerapan berbasis web, dalam monitoring pembayaran piutang masih menggunakan microsoft excel sehingga mengalami kesulitan dalam membedakan piutang yang sudah dan yang akan jatuh tempo. Oleh sebab itu, penelitian ini bertujuan untuk mempermudah perusahaan dan staff A.R (Account Receivable) yang bekerja di dalam-nya untuk dapat memonitoring pembayaran piutang dari customer. Penelitian ini dilakukan dengan metode analisa SWOT, perancangan sistem dengan menggunakan UML (Unified Modelling Language) untuk menggambarkan secara visualisasi. Untuk bahasa pemrograman yang dipakai adalah PHP (Hypertext Preprocessor), database server dengan MySQL, sublime text 2, framework Codeigniter dan web server dengan XAMPP. Dengan sudah adanya sistem monitoring pembayaran piutang ini akan memudahkan staff A.R (Account Receivable) untuk melihat dan memantau piutang customer dalam perusahaan dan juga memudahkan dalam membuat laporan pembayaran piutang serta juga menghasilkan laporan yang cepat dan akurat.
Analisis Teori Pemasaran Pada Perilaku Konsumen Terhadap Kualitas Manajemen Pelayanan Jasa PT. Bank Rakyat Indonesia Warseno Warseno; Ageng Setiani Rafika; Yusuf Firdaus
IJAcc Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.565 KB) | DOI: 10.33050/jakbi.v3i1.2158

Abstract

Pada dasarnya eksistensi Bank di Indonesia saat ini sangat diperlukan karena kehadirannya kini sudah menjadi sebuah kebutuhan dan menjadi tempat ketergantungan bagi setiap warga negara yang ingin memiliki simpanan uang serta menabung untuk menjaga keuangan masa depannya. Selain itu, posisi Bank dulunya dapat digambarkan sebagai cara modernisasi untuk keluar masuknya uang yang lebih baik, aman, dan terjaga. Karena, jika ditinjau dengan cara terdahulunya orang-orang menabung menggunakan celengan secara konvensional atau disimpan pada tempat tertentu yang dianggap aman namun tidak menjanjikan karena kualitas uang perlu dijaga agar tetap dapat dipergunakan dalam bertransaksi jual-beli barang baik secara online maupun secara konvensional (secara langsung). Maka dari itu, atas pemaparan hal tersebut kini era serba modernisasi ini telah banyak perusahaan Bank yang tersebar dan berkembang hal ini dikarenakan banyaknya nilai-nilai kesadaran yang dimiliki oleh setiap individu baik sebagai konsumen maupun nasabah yang nantinya memanfaatkan jasa pelayanan dalam perusahaan Bank tersebut. Dalam hal ini, penulis akan menetapkan parameter yang berfokus pada perusahaan Bank Rakyat Indonesia yang merupakan salah satu Bank yang statusnya milik lembaga pemerintah yang cukup besar di Indonesia dan dalam hal penulisan ini akan berfokus pada manajemen branding dari lembaga Bank BRI tersebut.
PENGARUH KONSERVATISME AKUNTANSI DAN PERPUTARAN PIUTANG TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Warseno; Dharmendra; Susmita Handayani
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.2103

Abstract

Penelitian ini menguji pengaruh return on equity, current ratio dan penilaian lingkungan hidup terhadap nilai perusahaan dengan price earnings ratio sebagai variabel intervening yang di fokuskan pada perusahaan yang menerapkan akuntansi akresi pada tahun 2010-2015. Menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dan laporan kinerja lingkungan yang dipublikasikan oleh kementrian lingkungan hidup. Hasil proses seleksi sampel memperoleh 89 sampel yang terdiri dari 22 perusahaan. Metode analisis data menggunakan analisis jalur. Hasil analisis menunjukkan current ratio berpengaruh terhadap price earnings ratio dan return saham, penilaian lingkungan hidup berpengaruh terhadap price earnings ratio tetapi penilaian lingkungan hidup tidak berpengaruh signifikan terhadap return saham. Sedangkan return on equity tidak mampu mempengaruhi variabel price earnings ratio dan return saham.
Analysis of Factors Affecting Customer Satisfaction at PT.OSO Gallery Karendita Dayri Prawira; B. P. Kusumo Bintoro; Rachmat Hadis; Warseno Warseno; Yochebed Anggraini Terah
ADI Journal on Recent Innovation Vol. 3 No. 2 (2022): March
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ajri.v3i2.531

Abstract

This study aims to identify factors affecting costumer satisfaction in PT.OSO sekuritas cabang galeri Universitas MH. Thamrin and describe it based on customer perceptions. This research uses qualitative approach with case study strategy. Data collection techniques used are interviews, observation, and document review. The participants of this study 25 customer with different background (student or employee). The result of study shows that factors affecting costumer satisfaction in PT.OSO sekuritas cabang galeri Universitas MH. Thamrin Branch are the excellent of the relationship between the employee and the costume, accurancy in satisfying customer desires or demand and adequate facilities in the investment gallery. This strategy will always improved by the employees to provide customer satisfaction in the long term.
Analisis Hubungan Spread Of Interest Rate, Fee Based Income, dan Loan To Deposit Terhadap Tingkat Return On Assets (Roa) (Studi Pada BUMN Perbankan yang Terdaftar di Bursa Efek Indonesia) Hendriyati Haryani; Warseno Warseno
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.172 KB) | DOI: 10.33050/ijacc.v3i2.2395

Abstract

The aim of this study is: (1) To determine the relationship of interest rate spreads on the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (2) To determine the relationship of fee-based income to the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (3) To determine the relationship of loan to deposit ratio of the rate of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (4) To determine the relationship of interest rate spreads, fee-based income, and loan-to-deposit ratio of the rate of return on assets together of gov owned bank that listed in Indonesia Stock Exchanges. The method used in this research is descriptive kuantitative. The results of the study partially fee-based income has no significant effect on return on assets, the spread of the interest rate has a significant effect on return on assets, loan to deposit ratio has no significant effect on return on assets, and together spread of interest rate, fee-based income, and loan-to-deposit ratio has a significant influence on the Return on Assets (ROA) of gov owned bank that listed in Indonesia Stock Exchanges
Pendekteksian Kecurangan Laporan Keuangan Menggunakan Beneish M-Score Model Pada Perusahaan Perbankan Periode 2014-2018 Warseno Warseno; Sri Sulistyaningsih; Ageng Setiani Rafika
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.582 KB) | DOI: 10.33050/ijacc.v4i1.2670

Abstract

This study aims to find out which banking companies belong to manipulator companies and non manipulator companies, know how many percent of banking companies belong to manipulator companies and whether there is an increase or decrease in the number of banking companies classified as manipulators or non-manipulators from 2014 to 2018 The object of this research is all banking companies listing on the Indonesia Stock Exchange that publish audited financial statements for the 2014 to 2018 financial year, total 45 companies. The sampling technique uses a non-probability method - purposive sampling which results in a sample of 28 banking companies. The type of data used in this study is quantitative secondary data, namely in the form of financial statements from 2014 to 2018. The data sources are obtained from the official website, www.idx.co.id and www.sahamok.com Data collection methods use the library research method and The data analysis technique used is quantitative descriptive analysis using the Beneish Ratio Index. The variables in this study are Days' Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General Administrative Expense Index (SGAI). ), Leverage Index (LVGI) and Total Accruals To Total Assets Index (TATA). The conclusion of this study is that there are 9 banking companies or 32% belonging to manipulator companies and 19, 68% banking companies that are classified as non-manipulators and in the 2014 to 2018 period experienced a fluctuating level of financial statement fraud, namely in 2014 to 2017 manipulator companies experienced a decline however, 2018 has increased. Likewise with the opposite in non-manipulator companies.
Fraud Pentagon Analysis In Detecting Fraudulent Financial Reporting Using Beneish M-Score Model (On Banking Companies Registered In Indonesia Stock Exchange (Bei) In 2014-2018) Warseno Warseno; Sarah Nila Ayu
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2937

Abstract

This study aims to detect Fraudulent Financial Reporting as measured using the Beneish M-Score that occurred in banking companies listed on the Indonesia Stock Exchange in 2014-2018 using seven independent variables, namely Financial targets, External pressure, Financial stability, Ineffective monitoring, Rationalization, Capability and Arrogance. The research sample used was 140 of 28 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is secondary data in the form of financial reports and company annual reports. The analysis technique used in this study is multiple linear regression analysis where previously the data was tested using the classical assumption test consisting of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that the external pressure variable is proxied by Leverage Ratio (LEV), Financial stability is proxied by Asset Changes (ACHANGE), Ineffective monitoring is proxied by the proportion of independent commissioners (IND), and Change in board of directors is proxied by changes in the position of the board of directors (DCHANGE) can detect fraudulent financial reporting. Meanwhile, the Financial Target variable which is proxied by Return On Assets (ROA), Razionalization which is proxied by External Auditor Change (AUDCHANGE) and Arrogance which is proxied by the Number of CEO Photos (CEOPIC) are unable to detect fraudulent financial reporting. Simultaneously all the variables in this study were able to detect fraudulent financial reporting
Solusi Pembayaran Digital Non Tunai Warseno Warseno
IJAcc Vol 5 No 1 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i1.3106

Abstract

Perkembangan teknologi internet semakin hari semakin berkembang pesat. Salah satu dampaknya yaitu timbul kebiasaan baru dalam peralihan bertransaksi tunai menjadi non tunai. Perusahaan Fintech berlomba-lomba menciptakan aplikasi dengan fitur-fitur menarik diantaranya E-Wallet. Saat ini pelajar dan mahasiswa menjadi target baru perusahaan dalam menawarkan fitur tersebut. Penelitian ini bertujuan untuk mengetahui seberapa efektif penggunaan fintech sebagai solusi pembayaran spp di Jabodetabek. Teknik pengumpulan data dalam penelitian ini menggunakan analisis data sekunder yang diperoleh masing-masing website/aplikasi penyedia jasa E-Wallet, yakni: www.ovo.id. dan www.gojek.com/gopay/ serta menggunakan studi kepustakaan dari jurnal-jurnal untuk relevan dengan pokok masalah. Teknik analisis data yang digunakan yaitu teknik analisis deskriptif yaitu mengambil simpulan dari pernyataan atau fakta-fakta khusus menjadi persoalan yang spesifik dan dibuat kesimpulan umum sesuai dengan teori-teori yang tersedia. Hasil dari penelitian ini terdapat dua alasan yang mendasar yaitu fitur menarik serta kenyamanan dan kemudahan penggunaan fintech itu sendiri yang menjadikan penggunaan fintech sebagai solusi pembayaran spp di Jabodetabek.
Co-Authors B. P. Kusumo Bintoro Dharmendra Dharmendra Hendriyati Haryani Isrial Isrial Karendita Dayri Prawira Mintauli Debataraja Po Abas Sunarya Rachmat Hadis Rafika, Ageng Setiani Sarah Nila Ayu Silpi Intan Suseno Sri Ayu Wulandari Sri Sulistyaningsih Susmita Handayani Tri Cahyo Nugroho Widya Febriani Yochebed Anggraini Terah Yusuf Firdaus