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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Dharma Laksana Jurnal Ilmiah Manajemen dan Akuntansi
Soemaryono Soemaryono
Universitas Wijaya Kusuma Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Early Warning Sistem Perusahaan Era Pandemi Covid-19 Dwi Bhakti Iriantini; Soemaryono Soemaryono; Rudi Pratono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.935

Abstract

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
Pelatihan Laporan Perpajakan Bagi Siswa SMK Surabaya Soemaryono Soemaryono; Rudi Pratono; Ismangil Ismangil
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23438

Abstract

Pelaksanaan kegiatan   pengabdian   kepada   masyarakat   ini bertujuan   untuk  mengembangkan keilmuan khususnya bidang perpajakan bagi para peserta khususnya murid sekolah menengah kejuruan , serta memberikan  bekal    pengetahuan didalam meningkatkan  ketrampilan  praktek pelaporan perpajakan yang diterapkan oleh direktorat jenderal pajak.   Sasaran yang dituju adalah siswa Sekolah Menengah Kejuruan (SMK) Surabaya Jurusan Akuntansi. Kegiatan pengabdian masyarakat ini pesertanya sebanyak 40 siswa dan 5 orang guru pendamping.  Metode   pengabdian   kepada masyarakat   yang   dilakukan   dengan   cara   memberikan materi pengetahuan yang bersifat teori dan pratek   yang   dimulai   dari pemahaman pengertian perpajakan, pengertian pajak penghasilan, tarip pajak pengahasilan , jenis formulir perpajakan, fungsi masing-masing formulir perpajakan dan pengisian surat pemberitahuan pajak untuk wajib pajak orang pribadi maupun wajib pajak badan. Hasil yang dicapai dalam kegiatan ini para peserta atau siswa memahami teori perpajakan secara fundamental yang berlaku di indonesia Serta mampu memahami menghitung pajak penghasilan yang harus dibayar baik untuk wajib pajak orang pribadi maupun wajib pajak badan, prosedur pelaporan perpajakan, formulir-formulir yang harus dilengkapi dalam laporan perpajakan,  tata cara membayar pajak, melaporkan surat pemberitahuan perpajakan serta laporan pembetulan jika terjadi kesalahan didalam laporan perpajakan.
PENGARUH INDEPENDENSI, GENDER, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Rizky Ryant Pandoyosiwi; Soemaryono Soemaryono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/209bzk49

Abstract

This study examines the influence of auditor independence, gender, auditor experience, and task complexity on audit judgement at Public Accounting Firms (KAP) in Surabaya.. A quantitative approach was adopted, with primary data collected via questionnaires distributed to 85 auditors from 18 active KAPs registered in the IAPI 2025 directory. Purposive sampling was applied with the criteria of minimum D3 education and at least one year of audit experience. Data were analysed using multiple linear regression with SPSS version 23. The findings reveal that auditor independence (sig. 0.039), auditor experience (sig. 0.019), and task complexity (sig. 0.004) each significantly influence audit judgement, while gender (sig. 0.689) does not. Simultaneously, the four variables explain 49.5% of the variation in audit judgement (Adjusted R² = 0.495). These results underscore the importance of maintaining independence and accumulating audit experience as key drivers of professional judgement quality.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN ,KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS (PERUSAHAAN PROPERTIES &REALESTATE DIBURSA EFEK INDONESIA 2020-2024) Soemaryono Soemaryono; Ferlyana Agustin
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/t3dcgb08

Abstract

This study aims to analyze the impact of corporate governance, ownership structure, and company performance on the financial distress conditions of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial distress refers to a decline in a company's financial health that can lead to bankruptcy if not promptly addressed. Effective corporate governance implementation, an efficient ownership structure, and optimal company performance are expected to reduce the likelihood of financial distress. This study employs a quantitative approach using secondary data obtained from the annual financial reports of property and real estate companies listed on the IDX between 2020 and 2024. A purposive sampling method was used based on predetermined criteria. Data analysis was conducted using logistic regression to examine the influence of the independent variables on financial distress. The research findings reveal that corporate governance, ownership structure, and company performance collectively influence financial distress. Individually, corporate governance and company performance have a significant impact on financial distress, whereas ownership structure shows varying effects depending on the specific characteristics of each company. These results indicate that improving the quality of corporate governance and achieving strong financial performance can be key factors in mitigating financial distress.
Co-Authors Dwi Bhakti Iriantini Ferlyana Agustin Ismangil Ismangil Rizky Ryant Pandoyosiwi Rudi Pratono