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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi AFRE Accounting Financial Review Adi Widya : Jurnal Pengabdian Masyarakat Integritas: Jurnal Antikorupsi AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Unes Law Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Diseminasi : Jurnal Pengabdian kepada Masyarakat Community Empowerment Ilomata International Journal of Management Wiga : Jurnal Penelitian Ilmu Ekonomi Konstelasi: Konvergensi Teknologi dan Sistem Informasi Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Penelitian Akuntansi Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Agung Nur Probohudono
Accounting Department, Faculty Of Economics And Business, Universitas Sebelas Maret
Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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Accounting Conservatism in the COVID-19 Period: Evidence from Indonesia’s Conventional Commercial Banks Atik - Isniawati; Rahmawati - Rahmawati; Ari Kuncara Widagdo; Agung Nur Probohudono; Jombrik - Jombrik
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.12254

Abstract

This study assesses the level of accounting conservatism in terms of the timeliness of loan loss provisions (LLP). We use a sample of Indonesia's conventional commercial banks over 2018Q1–2021Q4. The total sample was 1270 observations over 16 quarters. This study focuses on the impact of the implementation of credit restructuring policies during the COVID-19 pandemic on accounting conservatism in terms of the timeliness of LLP. Our findings of conventional commercial banks are not conservative, meaning that there is a delay in recognition of LLP, as evidenced by the positive and significant influence of ΔNPLt-1 and ΔNPLt on LLP. However, the effect of ΔNPLt+1 on LLP is negative and significant. This result is thought to have happened because, in 2018, banks had begun to change their behaviour towards counter-cycles in accordance with PSAK71. However, the change was disrupted due to the issuance of credit restructuring policies during the COVID-19 pandemic. This study is expected to provide information regarding the effects of credit restructuring policies during the COVID-19 pandemic on banks' conservative behavior.DOI: https://doi.org/10.26905/afr.v7i1.12254 
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Abstract

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.
A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Abstract

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.
Government Internal Control System (SPIP), Utilization of Information Technology and The Role of Government Internal Supervisory Apparatus (APIP) on The Quality of Local Government Financial Reports Angela Heinrich; Agung Nur Probohudono
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.189

Abstract

Abstract..This study aims to determine the effect of the Government Internal Control System (SPIP), the use of information technology and the role of government Internal Supervisory Apparatus (APIP) on the quality of financial reports in the Kaimana Regency Regional Government. The total respondents were 119 people from 38 Regional Apparatus Organizations in Kaimana Regency consisting of OPD leaders, Head of the finance subdivision, treasurer and APIP / Internal Auditor. The research method used multiple regression analysis with SPSS software. The results showed that the Government Internal Control System (SPIP), the use of information technology, and the role of government Internal Supervisory Apparatus (APIP) had a positive and significant effect on the quality of financial reports in the Kaimana Regency Local Government.
Co-Authors Achmad Budiman Rosadi Agita Zafi Rahmasari AGUS WIDODO An Nurrahmawati Andi Asri Hapsari Angela Heinrich Angela Heinrich Anita Zulfiani Anita Zulfiani, Anita Anju Theresia Lubis Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Atik - Isniawati Atmaja W, RM Syah Arief Bagas Narendra Parahita Bandi Bandi, Bandi Bandi, Bandi Cahya Nusantara, Aji Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah Doddy Setiawan Eldinar Isty Fauziah Ertambang Nahartyo Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Honggowati, Setianingtyas Indra Kristianto Pambudi Indrian Supheni Irwan Trinugroho Irwan Trinugroho Jombrik - Jombrik Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka, Khresna Bayu Kiswanto Kiswanto Krisnadi Permana Lies Nurhaini Moch. Doddy Ariefianto Muthmainah Muthmainah Nugroho, Ign.Novie Endi Nur Chayati Nurmadi Harsa Sumarta, Nurmadi Harsa Okta Hadi Nurcahyono Perwitasari, Dwi Perwitasari, Dwi Putra, Rifky Pratama Putra, Rifky Pratama Rahmawati Rahmawati - Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Rahmawati, Rahmawati Raja Adzrin Raja Ahmad Ricky Handoko Rio Pramudhana Faizal Rizky Windar Amelia Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Siti Arifah Siti Arifah Siti Arifah Sri Hartoko Sri Murni Supriyono Supriyono Sutaryo Sutaryo Totok Budisantoso Wahyu Widarjo Wahyu Widayat Widjajanto, Anis Wijaya Triwacananingrum Winarna, Jaka Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna