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All Journal Journal of Economic, Public, and Accounting (JEPA) Akuntansi'45 Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Keuangan dan Bisnis Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Ekonomics, Finance, and Management Studies
Diah Hari Suryaningrum
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN di BURSA EFEK INDONESIA PERIODE TAHUN 2012-2014 Hefi Dwi Oktavia; Diah Hari Suryaningrum
Jurnal Keuangan dan Bisnis Vol. 16 No. 1 (2018): Jurnal Keuangan dan Bisnis Volume 16 Nomor 1 Maret 2018
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.458 KB) | DOI: 10.32524/jkb.v16i1.576

Abstract

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors’ opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors’ opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.
ANALISIS PENGARUH MATERIALITAS TERHADAP PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DENGAN SDGs SEBAGAI VARIABEL MEDIASI Putri, Kharisma; Diah Hari Suryaningrum
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 1 (2023): Volume 6 No.1 Oktober 2023
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i1.2893

Abstract

Sektor pertambangan merupakan sektor yang paling banyak dan paling sering berhubungan dengan SDGs. Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh materialitas terhadap profitabilitas, solvabilitas, dan likuiditas yang dimediasi oleh Sustainable Development Goals (SDGs). Penelitian ini menggunakan pendekatan kuantitatif. Teknik penentuan sampel menggunakan metode purposive sampling, dimana perusahaan yang memenuhi kriteria berjumlah 20 perusahaan dikali 6 periode (2016-2021), sehingga total sampel adalah 120. Jenis data yang digunakan adalah data sekunder yang diperoleh dari annual report dan sustainability report yang terdapat pada website perusahaan dan Bursa Efek Indonesia (BEI). Teknik analisis menggunakan Multivariate Analysis of Variance (MANOVA) dan uji sobel dengan bantuan software SPSS versi 22. Hasil penelitian menyatakan bahwa materialitas berpengaruh terhadap profitabilitas, solvabilitas, dan likuiditas. SDGs memediasi pengaruh materialitas terhadap profitabilitas dan solvabilitas, namun tidak memediasi pengaruh materialitas terhadap likuiditas.
Pengujian Kepatuhan Asersi LADK Pada Audit Dana Kampanye Partai Politik dan Calon Legislatif: Studi Kasus Pada KAP LMR Innaha Fadhila Nurmawaddah; Diah Hari Suryaningrum
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.432

Abstract

This research aims to analyze compliance with assertions in the Initial Campaign Funds Report (LADK) from several cities or regencies or in one province in Indonesia, focusing on specific cities and regencies. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the assertion testing procedures for the Initial Campaign Funds Report (LADK) procedures implemented by KAP LMR. The research findings reveal significant variations in compliance with LADK across different regions, with some areas facing challenges in verifying the assertions in their reports. The implications underscore the need for enhanced understanding, oversight, and enforcement of regulations to ensure integrity and transparency in campaign fund management by political parties and legislative candidates.
Analisis Prosedur Audit Pengujian Substantif Kas dan Setara Kas BPR THV Oleh Kap Joen dan Rekan Femmylia Ferdyan Putri; Diah Hari Suryaningrum
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3355

Abstract

Current asset accounts at rural banks, which are very liquid and easy to move, are in the form of cash and cash equivalents. In rural banks, cash equivalents are in the form of placements with other banks. This account plays an important role in operational activities because it is a place to store company funds for business operations. The company carries out financial audits to determine the cash balance and cash equivalents that have been presented fairly. Examination of cash and cash equivalents accounts through several procedures, one of which is substantive testing. Substantive testing consists of bank confirmation, journal tracing, ledger verification, reconciliation, and presentation and partition evaluation. This research aims to determine whether the audit procedures for substantive testing of cash and cash equivalent accounts carried out by KAP Joen and Rekan for the BPR THV audit are the same as audit procedures in general for substantive testing of cash and cash equivalent accounts. This research method uses qualitative and descriptive analysis techniques. This research concluded that the audit procedures for substantive testing of BPR THV cash and cash equivalents accounts carried out by KAP Joen and Rekan were the same as general audit procedures for substantive testing of cash and cash equivalents accounts. However, the smoothness of substantive audit testing depends on documents from the client; the unpreparedness of documents as audit evidence hinders the audit process.
Analisis Prosedur Audit Kas Setara Kas BLUD Puskesmas X Oleh KAP ENHA Puput Mia Ayuningtias; Diah Hari Suryaningrum
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3362

Abstract

This research aims to analyze the cash equivalent audit procedures at the Regional Public Service Agency, Puskesmas X, which are implemented by the ENHA Public Accounting Office. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the cash equivalent audit procedures implemented by KAP ENHA. The cash equivalent audit procedure implemented by KAP ENHA consists of control and substantive tests. Substantive tests carried out by KAP ENHA are: comparing the cash equivalent balance in the financial report with the general ledger; carrying out cash taking; comparing the cash equivalent balance in the current account with the general ledger and trial balance; carrying out bank confirmations; making lead schedules or work papers; and evaluating the adequacy and disclosure of cash equivalents in BLUDs in the financial statements. The results of this research indicate procedures for implementing the audit of cash equivalents in BLUD Puskesmas disclosure of BLUD cash equivalents.
ANALISIS KELAYAKAN BISNIS KERJA SAMA ANTARA PT GRAHA SARANA DUTA DAN BANK MASPION TAHUN 2024 Fransis, Ayunda; Diah Hari Suryaningrum
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.121

Abstract

 Penelitian ini bertujuan untuk mengevaluasi kelayakan kerja sama antara PT Graha Sarana Duta dan PT Bank Maspion yang telah berlangsung sejak tahun 2022 dan direncanakan hingga 2026. Fokus evaluasi dilakukan pada tahun 2024 sebagai titik tengah dari masa kontrak. Penelitian ini menggunakan pendekatan campuran (mixed methods) yang menggabungkan analisis kuantitatif dan kualitatif. Aspek keuangan dianalisis menggunakan tiga indikator utama yaitu Net Profit Margin (NPM), Net Present Value (NPV), dan Internal Rate of Return (IRR), dengan data yang diperoleh dari dokumen internal perusahaan seperti Bill of Quantity (BOQ), Purchase Order (PO), invoice, dan perjanjian kerja sama (PKS). Sementara itu, aspek operasional, strategis, hukum, dan pasar dianalisis secara kualitatif melalui telaah dokumen dan pembandingan antara ketentuan dalam perjanjian dengan realisasi pelaksanaannya. Hasil analisis menunjukkan bahwa meskipun nilai NPV tahun 2024 bernilai negatif, kerja sama tetap menunjukkan efisiensi dan potensi keberlanjutan yang baik berdasarkan nilai IRR yang tinggi serta margin keuntungan yang stabil. Oleh karena itu, kerja sama ini masih layak untuk dilanjutkan hingga akhir periode kontrak.  
Evaluasi Penyusunan Laporan Keuangan Yayasan Menggunakan Microsoft Excel Otomatis Sesuai ISAK 335: Studi Kasus pada KJA XYZ Tabina Aulia Catur Aryanto; Diah Hari Suryaningrum
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6178

Abstract

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.
Implementasi Sistem Coretax: Studi pada Klien KJA AW&L Ferina Octaviana Sari Oding; Diah Hari Suryaningrum
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6207

Abstract

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Co-Authors Elvina Hardiyanti Emi Yulia Siska Femmylia Ferdyan Putri Ferina Octaviana Sari Oding Fransis, Ayunda Hefi Dwi Oktavia Innaha Fadhila Nurmawaddah Loso Judijanto Panjaitan, Hastia Twindu Puput Mia Ayuningtias Putri, Kharisma Shofia Yunus Manginte Tabina Aulia Catur Aryanto Yoseb Boari