Article Per Year (5 Year)
p-Index From 2020 - 2025
5.395
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Academia Open Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
The Effect of Audit Switching, Financial Distress and Audit Firm Reputation on Audit Delay: A Study on Manufacturing Companies Listed on Indonesia Stock Exchange Ayu Rahmawati; Yulinartati -; Riyanto Setiawan Suharsono
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.44261

Abstract

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.
Analisis Pengungkapan Sukarela, Kualitas Pelaporan Keuangan, dan Tata Kelola Perusahaan Sebelum dan Selama Pandemi Covid 19 Riyanto Setiawan Suharsono
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.076 KB) | DOI: 10.25139/jaap.v6i2.4966

Abstract

Kualitas pelaporan keuangan perusahaan sangat vital dalam memberikan informasu kepada pengguna laporan keuangan terkait aktivitas ekonomi bisnis, akuntansi serta memberikan informasi mengenai kondisi perusahaan secara wajar. Kualitas pelaporan keuangan dipengaruhi oleh banyak hal seperti pengungkapan yang menunjukkan transparansi dalam pengelolaan keuangan, kesamaan informasi yang didapat antara pemilik dan manager, dan tata kelola perusahaan yang sistematis. Penelitian ini menguji pengaruh Pengungkapan Sukarela terhadap Kualitas Pelaporan Keuangan melalui Tata Kelola Perusaan pada perusahaan manufaktur sebelum dan selama Covid 19 Perusahaan manufaktur yang listed di Bursa Efek Indonesia dipilih sebagai obyek penelitian dengan pertimbangan karena perusahaan manufaktur mempunyai skala yang lebih besar dibandingkan dengan perusahaan lain sehingga diharapkan bisa digeneralisasi dan dapat dibandingkan antara satu perusahaan dengan perusahaan yang lain. Kualitas Pelaporan Keuangan dari perusahaan manufaktur yang cukup banyak dan tersebar di berbagai pulau di negara Indonesia menjadi hal yang potensial untuk diteliti lebih lanjut. Hal ini untuk mengetahui bagaimana sebenarnya kualitas pelaporan keuangan perusahaan di bursa efek Indonesia dibandingkan dengan perusahaan lain di dalam negeri maupun luar negeri. Teori yang mendasari penelitian ini menggunakan Teori Signal. Penelitian ini menggunakan sampel sebanyak 168 perusahaan manufaktur yang listed di Bursa Efek Indonesia selama periode tahun 2018-2020. Tehnik pengambilan sampel menggunakan tehnik sampel purposive sampling. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan Moderated Regresi Analysis (MRA). Hasil Penelitian menunjukkan bahwa Pengungkapan Sukarela, Kualitas Pelaporan Keuangan, dan Tata Kelola Perusahaan sebelum Pandemi Covid 19 di tahun 2018 menunjukkan kondisi yang stabil, selama Pandemi Covid 19 di tahun 2019-2020 menunjukkan kondisi yang menurun. Kata Kunci : Pengungkapan Sukarela, Kualitas Pelaporan Keuangan, Tata Kelola Perusahaan
DETERMINAN KUALITAS PELAPORAN KEUANGAN DAN KONSEKUENSI EKONOMINYA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Riyanto Setiawan Suharsono; Achmad Syahfrudin Zulkarnnaeni; Ayu Widia Lestari; Pratiwi Dwi Libriana
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22141

Abstract

This study aims to examine the determinants of financial reporting quality and its economic consequences with Good Corporate Governance (GCG) as an intervening variable. This research is a quantitative study that analyzes the relationship between determinants of financial reporting quality and its economic consequences with GCG as an intervening variable. The sample in this research is 108 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique uses a purposive sampling technique. The data analysis technique used in this study is path analysis. The results of the study show that there is a direct influence of the Determinant Factors and GCG on the quality of financial reporting. The results also show that there is a direct effect of GCG on information asymmetry. The results also show that there is an indirect influence of the Determinant Factor on the quality of financial reporting through information asymmetry. The indirect effect of GCG on the quality of financial reporting through information asymmetry was not found in this study.
Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo Nur Da'iyah Hasanah; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.545

Abstract

The purpose of this study was to determine and analyze how to prepare financial statements at KPRI Ringgit Kec. Kendit Kab. Situbondo and to determine the application of SAK ETAP to the financial statements of KPRI Ringgit Kec. Kendit Kab. Situbondo. This research method is to use qualitative methods in the form of interview results, retrieval of financial statement data in 2022 and documentation. The analysis technique used is conducting a survey by interviewing, collecting data, namely transaction evidence and financial statements for the 2022 period obtained through interviews, presenting KPRI Ringgit's financial statements, analyzing financial statements in accordance with SAK ETAP, namely balance sheets, statements of results of operations, statements of changes in equity, cash flow statements, and notes to financial statements, and drawing conclusions from the results of the research conducted. The results showed that the preparation of the financial statements of KPRI Ringgit Kendit District is not in accordance with SAK ETAP, which only consists of a statement of financial position, calculation of results of operations and a statement of changes in equity. Meanwhile, according to SAK ETAP the financial statements consist of a statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to financial statements.
The Effect of Inflation Rate and Gold Price on Gold Pawn Financing (Rahn) at PT Bank BSI Indonesia Melda Kusuma Wardani; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.542

Abstract

Gold pawn financing can be interpreted as pawning or surrendering physical authority over property/valuables from customers to banks to be managed with the ar-rahn principle, namely as collateral for loans/debts given to customers/borrowers. The purpose of this study was to determine the effect of inflation rate and gold price on the distribution of Rahn financing at PT Bank Syariah Indonesia. The data for this research comes from the official website of Bank Indonesia, PT Antam Indonesia and PT Bank Syariah Indonesia. The data taken is a monthly report. Hypothesis testing using multiple linear regression analysis and data processing tools with the SPSS 21 application. The results of data analysis show that partially the inflation rate does not have a significant effect on the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of -2.03 and a significant value of 0.051, and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of 7.811 and a significant value of 0.000. Simultaneously the inflation rate and gold price affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with an F value of 30.81 and a significance of 0.000 and can be seen from the regression coefficient test (R2) the inflation rate and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia by 64.4% and the remaining 35.6% is influenced by other factors outside the research model.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Layliya, Nurul; Citra Yuliarti, Norita; Suharsono, Riyanto Setiawan
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.6606

Abstract

Companies that have gone public or public companies are companies whose shares can be traded to the public, so their financial reports must also be published and accessible to everyone. Regulation of the Financial Services Authority of the Republic of Indonesia of 2016 Number 29/POJK.04/2016 concerning Submission of Annual Reports states that Issuers or Public Companies are required to submit annual reports to OJK (Financial Services Authority) no later than the end of the fourth month. after the end of the fiscal year. The purpose of this study was to determine the effect of extraordinary items, profit/loss, analysis of the effect of company size, audit opinion and KAP reputation on audit delay in Food and Beverages companies listed on the IDX in 2018-2022. The research method used is explanatory research with multiple regression analysis techniques with the help of the SPSS version 22 application. The results of the data analysis obtained show that the larger the Extraordinary Item, the higher the profit/loss, the higher the audit opinion, and the higher the KAP's reputation. according to Audit Delay. Meanwhile, company size has no effect on audit delay.
EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER Saputri, Agustina Eka; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.327 KB) | DOI: 10.36841/jme.v1i11.2486

Abstract

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.
STRATEGI BERTAHAN BRAND "APPLE" DIMASA PANDEMI COVID19 DAN PENERAPANNYA PADA UMKM DI KOTA MALANG SEBAGAI UPAYA KEBERLANGSUNGAN USAHA Dwi Dayanti Oktavia; Riyanto Setiawan Suharsono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.257 KB) | DOI: 10.32670/fairvalue.v4i8.1177

Abstract

This research was conducted to find out the survival strategy used by Apple during the Covid-19 pandemic so that it can answer what MSME actors can do to be able to maintain their business in the midst of the Covid-19 Pandemic that hit the world. The research method used is the research method used in this study is a qualitative analysis with exploratory steps with participatory observation techniques. Sources of data used are primary data in the form of observations and secondary data in the form of data collected, processed and presented by other parties in the form of books and results of previous research related to MSMEs. Respondents or informants in this study are infinite. The results of this study indicate that the survival strategy carried out by the "Apple" Brand, namely innovation, can be applied to MSMEs in Malang City and has a very good impact on business continuity during the Covid 19 Pandemic Period.
The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Mohamad Arik; Riyanto Setiawan Suharsono; Moh Halim
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1111

Abstract

Investment is the investment of assets or funds with the aim of obtaining profits in the future. This investment can be made in the capital market. The capital market is a place where securities are traded. This study aims to find out whether liquidity, profitability, leverage, market and revenue growth affect stock returns in manufacturing companies listed on the IDX. The theory used is signal theory, using a type of descriptive approach using the population in this study are manufacturing sub-sector companies listed on the Indonesia Stock Exchange. The total population in this study is 209 companies. This study produced: Liquidity ratio has no effect on stock retrun, Profitability ratio has no effect on stock returns, Leverage ratio has no effect on stock returns, Market ratio has no effect on stock retuns, Income has no effect on stock returns.
Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency Muhammad Anwarul Putra; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1112

Abstract

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Fuadah, Lina Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ibna Kamelia Fiel Afroh Justita Dura Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Martiana, Nina Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muliasari, Risa Martha Naely Azhad Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Sa’diyah, Choirun Ni’matus Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sujatmoko, Timbul Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Trias Setyowati, Trias Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zico Is Mirza Wijaya