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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) 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

Riyanto Setiawan Suharsono

Universitas Muhammadiyah Jember

Author-ID : 389314

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Physics Public Health Social Sciences Other

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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

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

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

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.

ASSET-BASED COMMUNITY DEVELOPMENT BASIC TRAINING TO INCREASE COMMUNITY ECONOMY IN DUKUH DEMPOK VILLAGE, WULUHAN DISTRICT, JEMBER REGENCY Riyanto Setiawan Suharsono; Risa Martha Muliasari; Ayu Widia Lestari; Pratiwi Dwi Libriana
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.1817

The understanding of MSME business actors in Dukuh Dempok Village, Wuluhan District, Jember Regency regarding Asset-Based Community Development is still very minimal. The biggest strength in supporting the welfare of the community is the potential within oneself, the community has been born, lives, and develops so that it has assets. Assets can also come from the surrounding natural conditions and potential. These potentials can certainly be used as assets in a community empowerment strategy. The economic condition of the people in Dukuh Dempok Village, Wuluhan District, Jember Regency is expected to improve with this Asset-Based Community Development strategy. The natural wealth owned by Dukuh Dempok Village, if supported by the strength of Human Resources, can turn a village into a Tourism Village that is busy being visited by tourists. This dedication is expected to bring the results of the existing assets in the development of Dukuh Dempok Village as a Tourism Village which includes human assets, natural assets, economic assets, social assets, physical assets, cultural assets, and spiritual assets. The methods of this service activity are seminars, practices, discussions, and follow-up in the application of Asset-Based Community Development. Community service activities were carried out at the Dukuh Dempok Village Hall, Wuluhan District, Jember Regency. 24 participants attended, consisting of MSMEs, BUMDes, and the community. The participants enthusiastically took part in the seminar. The seminar activities ran smoothly during the implementation. It is hoped that the participants will be able to further develop their business potential and existing potential in the village so that they can get out of various problems, including problems of improving living standards and socio-economic problems.

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

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

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

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

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

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.

FINANCIAL MANAGEMENT ACCOUNTABILITY AND TRANSPARENCY ASSISTANCE THROUGH FINANCIAL REPORT AUDITS AT SD MUHAMMADIYAH SEMBORO JEMBER Riyanto Setiawan Suharsono; Maulana Arif Muhibbin; Moh Halim; Mohamad Thamrin
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2304

The reforms taking place in Indonesia have resulted in the emergence of a democratic spirit, accountability and transparency in the government sector. Reforms in various fields have led to the realization of the implementation of the duties and functions of state governance and development characterized by the principles of good governance. In implementing education, schools have autonomy. This educational autonomy model is School Based Management (SBM). Schools have the authority to carry out creativity, innovation and improvisation in realizing quality education. The School-Based Management (SBM) concept makes education management more focused and well-coordinated in terms of implementation, funding, development and supervision. This Community Service Program seeks to provide answers and solutions to problems to create accountability and transparency in financial management in public institutions at the central and regional levels, including schools. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the school, especially the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember. This community service method uses seminars/workshops, practice and discussions with the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember

Co-Authors Abadi Sanosra Achmad Syahfrudin Zulkarnnaeni Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Fadilla Muhammad Mahdi Fuadah, Lina Hidayatulloh, Amar Jihad Ibna Kamelia Fiel Afroh Justita Dura Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Martiana, Nina Maulana Arif Muhibbin Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohamad Thamrin Mohammad Ridwan Muhammad Anwarul Putra Naely Azhad Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Pratiwi Dwi Libriana redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Risa Martha Muliasari Saâ€™diyah, Choirun Niâ€™matus Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sujatmoko, Timbul Syarofah, Hani Fatus Thamrin, Mohammad Trias Setyowati, Trias Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yuliartati, Norita Citra Yulinartati Yulinartati Yulinartati Zico Is Mirza Wijaya

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