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 
Village Funds, Capital Expenditures, and Tax Sharing in Infrastructure Development: Dana Desa, Belanja Modal, dan Pembagian Pajak dalam Pembangunan Infrastruktur Sujatmoko, Timbul; Suharsono, Riyanto Setiawan; Sanosra, Abadi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11755

Abstract

General Background: Village infrastructure development is pivotal in enhancing community welfare and accelerating regional growth. Specific Background: In Indonesia, funding from Village Funds, Capital Expenditures, and Tax Revenue Sharing serves as a primary driver for such development. Knowledge Gap: However, limited empirical evidence exists on how these funding sources collectively influence infrastructure outcomes, particularly when mediated by retribution mechanisms. Aims: This study investigates the direct and indirect effects of Village Funds, Capital Expenditures, and Tax Revenue Sharing on infrastructure development in Gading District, with retribution as an intervening variable. Results: Using a quantitative approach through surveys and questionnaires in selected villages, the findings reveal that all three funding sources have a positive and significant impact on infrastructure development, while retribution strengthens these relationships. Novelty: This research integrates retribution as a mediating factor, providing a nuanced understanding of financial flows in village-level development. Implications: The study underscores the need for transparent, accountable fund management and enhanced community participation in tax and retribution payments, offering actionable recommendations for strengthening village financial capacity to achieve sustainable infrastructure and welfare improvements. Highlights: Funding sources significantly boost infrastructure growth. Retribution strengthens funding–development links. Transparent management enhances community welfare. Keywords: Village Funds, Capital Expenditures, Tax Revenue Sharing, Infrastructure Development, Retribution Mechanism
Effect of Work Culture and Work Motivation On Employee Performance Through Job Satisfaction at OJK Malang SAPUTRA, Asep Dana; SUHARSONO, Riyanto Setiawan
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.065 KB) | DOI: 10.38142/jtep.v1i2.115

Abstract

The purpose of this study was to determine the effect of work culture and work motivation on employee performance through job satisfaction at OJK Malang. The population in this study were all employees at OJK Malang as many as 55 respondents using the census method. The data analysis technique used is descriptive analysis technique using path analysis equation model. The results of this study Work Culture and Work Motivation have a significant effect on Job Satisfaction at the Malang OJK Office, this means that the higher the Work Culture and Work Motivation, the Job Satisfaction will increase. Job Satisfaction has a significant effect on Employee Performance at the Malang OJK Office. Work Culture and Work Motivation have a significant effect on Employee Performance through Job Satisfaction at the Malang OJK Office, this means that the higher Job Satisfaction caused by high Work Culture and Work Motivation, it can improve Employee Performance
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance Halim, Moh.; Aspirandi, Rendy Mirwan; Suharsono, Riyanto Setiawan; Nastiti, Ari Sita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14299

Abstract

This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using SEM PLS to test seven research hypotheses. Results show that the proportion of independent commissioners and the Big Four public accounting firms have a significant positive effect on financial performance and a negative effect on tax avoidance, both directly and indirectly through financial performance. The findings support agency theory, signaling theory, and stakeholder theory, and provide policy implications for regulators and companies in strengthening tax governance and compliance. The novelty of this research lies not only in the use of financial performance as a mediating variable, but more importantly in highlighting the paradox that sustainability-labelled firms (SRI-KEHATI), which are expected to uphold transparency, responsibility, and good governance, may still engage in tax avoidance practices. This study thus provides new insights into the gap between sustainability image and fiscal behaviour, and the role of governance mechanisms in bridging that gap.
A STUDY OF ACCOUNTING STUDENTS' PERCEPTION TOWARDS THE PROFESSIONALISM OF ACCOUNTING LECTURERS IN UNIVERSITIES IN JEMBER REGENCY Syarofah, Hani Fatus; Yulinartati; Suharsono, Riyanto Setiawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3807

Abstract

This study aims to analyze students' perceptions of the professionalism of accounting lecturers at higher education institutions in Jember Regency, focusing on three main variables: knowledge, skill, and attitude. Data were collected through an online questionnaire distributed to 79 students from four universities. The data were analyzed using multiple linear regression with the help of SPSS version 30. The results show that the variables of knowledge and attitude have a significant influence on lecturer professionalism, while the skill variable does not have a significant impact. The Adjusted R² value of 19.9% indicates that the model explains only a small portion of the variability in student perceptions, with the remaining variation influenced by other factors not included in this study. This research contributes to understanding the key factors that affect students' perceptions of lecturer professionalism, particularly in accounting education. The study's limitations include a narrow geographical scope and the absence of direct observation. Future research is recommended to broaden the population and consider additional variables to achieve more comprehensive results. Practically, the findings highlight the importance of improving lecturers' knowledge and professional ethics to enhance the overall learning experience for students.
Breaking the Badge: How Burnout and Compensation Shape Police Performance Through Job Satisfaction: Mengurai Masalah: Bagaimana Kelelahan dan Kompensasi Mempengaruhi Kinerja Polisi Melalui Kepuasan Kerja Suharsono, Riyanto Setiawan; Yafie, Yogie Indra; Santoso, Budi; Setyowati, Trias
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September: JBMP Vol.11 No. 2 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2207

Abstract

This study investigates the effects of burnout and compensation on the job performance of personnel in the Surabaya Regional Police, with job satisfaction serving as a mediating variable. Using an explanatory research design and Structural Equation Modeling (SEM), data were analyzed from 84 respondents selected from a population of 518 officers using the Slovin formula. The findings reveal that lower levels of burnout and higher compensation significantly improve job performance, both directly and indirectly through increased job satisfaction. Specifically, reduced burnout enhances job satisfaction, which in turn boosts performance, while higher compensation not only increases satisfaction but also strengthens organizational citizenship behavior, further contributing to better performance. These results highlight the importance of addressing employee well-being and fair compensation in law enforcement organizations to enhance satisfaction and operational effectiveness. This research provides practical insights for human resource management in public security sectors aiming to improve workforce productivity and morale.
The Influence of CSR, Profitability and Leverage on Company Value with Company Size as a Moderator Zico Is Mirza Wijaya; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i1.110

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, profitability, and leverage on firm value, with company size as a moderating variable. The analysis employed multiple linear regression and moderated regression analysis (MRA) on manufacturing companies listed on the Indonesia  Stock Exchange. The findings indicate that CSR profitability, and leverage positively impact firm value, while company size significantly moderates these relationships. These results suggest that large firm with CSR disclosures and sound financial performance tend to have higher firm value. The implications provide insights for management and stakeholders regarding the importance of CSR strategies and financial management in enhancing firm value, especially for larger companies. Empirically, this reseacrh contributes to the literature by highlighting the role of company size as moderating variable in the relationship between financial and non financial variables and firm value. 
Pemanfaatan E-Commerce dan Sistem Informasi Akuntansi Pada Usaha UMKM Pasca Pandemi Covid 19 Di Desa Dukuh Dempok, Kec. Wuluhan, Jember Suharsono, Riyanto Setiawan; Azhad, Naely; Santoso, Budi
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i1.298

Abstract

The development of science and technology through the use of E-Commerce and Accounting Information Systems in the business world, especially in Micro, Small and Medium Enterprises (MSMEs) has increased in recent years. E-Commerce which is a buying and selling activity through electronic media allows it to be carried out by business actors and the public even though they have limited capital. The financing network, business network as well as MSME business competition which are quite extensive and growing also require adequate Accounting Information System facilities to collect transaction data, make decisions and supervise the organization. The ability to absorb labor from MSMEs is also quite large. This makes MSMEs have an important role in the economy of a region. The emergence of the Covid-19 Pandemic in early 2020, whose impact is still being felt in 2021, has raised various problems due to reduced income for most people in general. All MSME sectors are affected by the Covid-19 Pandemic. For this reason, innovations are needed in increasing people's income through the use of E-Commerce and Accounting Information Systems to increase the business potential of MSMEs. This Service Program seeks to provide answers and solutions to problems faced by some small communities and MSME business actors who are affected by the Covid-19 Pandemic and are not familiar with technological developments. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the community and MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember. This community service method uses seminars/workshops, practices and discussions with MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember
THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT ACCOUNTING SYSTEMS AND HUMAN RESOURCES COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS IN BAKORWIL V, EAST JAVA PROVINCE Khotimah, Hosnol; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.192

Abstract

Objective: This study aims to analyze the influence of the implementation of Standard Accountancy Government (SAP), the government accountancy system, and human resource competence on the quality of government financial reports in the Bakorwil V region of East Java Province. In an era of governance that demands transparency and accountability, the quality of financial reports becomes very important. Method: The research method used is quantitative with a survey approach, involving BPKAD employees from several regencies as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The research results show that SAP implementation and the government accountancy system have a positive and significant influence on the quality of financial reports. Additionally, human resource competence also contributes to improving the quality of financial reports. Novelty: These findings emphasize the importance of improving accounting standards, refining the accounting system, and developing employee competencies to achieve high-quality financial reports. This research is expected to contribute to the development of governmental accounting knowledge and serve as a reference for better regional financial management policies.
DETERMINATION OF FIRM VALUE IN BASIC INDUSTRY AND CHEMICAL SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Saputra, Redy; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.204

Abstract

Objective: This study aims to identify, examine, and analyze the factors influencing firm value in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research is motivated by the phenomenon of fluctuating firm values in basic industry and chemical sector companies listed on the IDX from 2017 to 2023. Ideally, these companies should attract significant interest due to the everyday relevance of their products. Method: This is a quantitative study employing an explanatory research approach. The independent variables are profitability (Variable 1) and inflation (Variable 2), while the dependent variable is firm value. The research focuses on companies in the basic industry and chemical sectors listed on the IDX in 2023. The data used are secondary data sourced from corporate annual reports. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing. Results: The results indicate that profitability does not have a significant effect on firm value, inflation does not influence firm value, and profitability and inflation do not simultaneously affect firm value. The conclusion of this study is that all three hypotheses (H1, H2, and H3) are rejected. Novelty: Thus, the findings contribute to and reinforce empirical evidence showing that profitability and inflation do not influence firm value.
Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo Hasanah, Nur Da'iyah; 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.
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