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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Prosiding Seminar Nasional Sains dan Teknologi Terapan International Journal of Religious and Cultural Studies Prosiding Seminar Teknologi Kebumian dan Kelautan (SEMITAN Jurnal Pengabdian Masyarakat (ABDIRA) BIP'S : Jurnal Bisnis Perspektif Jurnal Akuntansi Kontemporer
Budianto Tedjasuksmana
Universitas Katolik Widya Mandala Surabaya
Religion Aerospace Engineering Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Evaluasi Pembelajaran Akuntansi Dasar Usaha Dagang pada Siswa SMA ABC di Surabaya Budianto Tedjasuksmana; Lindrawati Lindrawati; Marini Purwanto; Dian Purnama Sari
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.46

Abstract

Learning in basic accounting can generally be grouped as accounting for service companies and accounting for trading companies. Community service activities aim to evaluate the absorption of high school students regarding accounting material, especially in trading companies. This community service activity is carried out by providing online tutorials to ABC High School students in Surabaya, then the students answer the practice questions that have been prepared. The results of this community service activity show that high school students who get the results that the majority of students still have a lot to explore accounting material in trading companies. The results of the evaluation showed that the students had quite good understanding of general journals in trading companies, corrections journals, capital and profit calculations and understanding of the perpetual method. However, students still have difficulty understanding adjusting journals, COGS calculations and understanding the periodic method. Educators can still spur students' cognitive processes by implementing more effective learning so that learning objectives can be achieved.
Dimensi Pengukuran Akuntansi Pertanggung Jawaban Sosial Dalam Corporate Social Responsibility Dan Sustainability Reporting Budianto Tedjasuksmana
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.359 KB) | DOI: 10.37477/bip.v4i2.150

Abstract

The topic of social responsibilities reporting usually relates with the responsible for firms to their direct owners (shareholders) alone, or do they owe a duty to the wider community in which they operate. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group ofstakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financialperformance, risks, business prospects and corporate sustainability. The accountability for these report disclose all aspects that shows measurement of company’s social performance as a key success factor for social performance measurement. Socio Economic Enviromental Accounting is wide-spread concept for firms wishing to realize broader societal and environmental objectives inaddition to increasing shareholdes value.
Profesi Auditor Internal Masa Mendatang Budianto Tedjasuksmana
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.757 KB) | DOI: 10.37477/bip.v3i1.294

Abstract

Internal Audit faces new challenges in today's business environmentShareholders are demanding growth, regulators are expanding their scope of scrutiny, and new markets are constantly developing and evolving. To add value during rapidly changing times, internal audit needs more than ever to understand its role, prioritize its efforts,, and operate from its core strengths.
SUSTAINABLE REPORT1NG: UPAYA KORPORASI MENGEVALUASI CORPORATE SOCIAL RESPONSIBILITY Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.449

Abstract

Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct o'wners (shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial pe~formance, risks, business prospects and corporate sustainability. The accountabiiity of corporates must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.
Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.1016

Abstract

Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct owners( shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A .firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in o lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial performance, risks, business prospects and corporate sustainability. The accountability of corporate must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.
PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP Ghozali, Dedrick; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i2.2079

Abstract

Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on-time information, and fit with information that needs by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected by fixed asset revaluation decisions. The sample of this research is manufacturing companies listed on the BEI in 2015-2016. This research uses purposive sampling as a sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no effect on the fixed asset revaluation decisions.
PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI Sarwendah, Vincensia; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2533

Abstract

The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015 Selano, Elysabet Christy Diandra; Tedjasuksmana, Budianto; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2542

Abstract

This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Prabowo, Menang; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2566

Abstract

Value of the company is a company that conducted an ssessment of the investor in the form of perception. Value of the com-pany can be achieved by several factors, including the implementation of the financial management function, while the financial decisions take will affect the value of the company and financial management regarding the settlement of the important decisions taken by the company, including investment decisions, financing decisions, dividend policy. In addition the value of the company can also be affected by the ownership structure that includes managerial ownership and institutional ownership. institutional ownership. Therefore, this study aimed to test and analyze the effect of investment decisions, financing decisions, dividend policy, and ownership structure on firm value. The research design was quantitative with the hypothesis. Types of quantitative and qualitative data in the form of financial statements of sites Indonesia Stock Exchange and Indonesian Capital Market Directory form secondary data. The object of research is a manufacturing company that is listed on the Indonesia Stock Exchange from 2010-2012. Analysis using multiple linear regres-sion. The results showed that investment decisions, managerial ownership and institutional ownership has no effect on firm value, while the dividend policy and financing decisions have a significant positive on firm value. This suggests that the higher the divi-dend policy will provide for the welfare of shareholders and will increase the value of the company.
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN Prasetio, Yudi Wiranata; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2589

Abstract

The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management.
Co-Authors Christina Esti Susanti Dian Purnamasari Djayanto, Johan F. Nagel, P. Julius Ghozali, Dedrick Lindrawati Lindrawati Lodovicus Lasdi P. Julius F. Nagel Prabowo, Menang Prasetio, Yudi Wiranata Purwanto, Marini Rr. Puruwita Wardani Sarwendah, Vincensia Selano, Elysabet Christy Diandra Shanti Tjandra, Grace Setiyani Widarto, Edwin