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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) Winter Journal: IMWI Student Research Journal Jurnal Minfo Polgan (JMP) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Haryono Haryono
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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PENGARUH AKTIVA TETAP DAN MODAL TERHADAP LABA BERSIH PADA BANK PEMBANGUNAN DAERAH YANG LISTING DI BURSA EFEK INDONESIA Olivia Olivia; Geby Geby; Anjelia Anjelia; Haryono Haryono
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 3 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i3.69529

Abstract

This study analyzes the impact of fixed assets and capital on net gain from Regional Development Bank listed on the IDX from 2015 to 2019. This study uses an associative method, namely with the intention of finding out what causes the relationship between variables. The approach used is quantitative which consists of numbers to be measured by statistics that act as a data analysis tool. This research data is data or information obtained by researchers indirectly or commonly referred to as secondary data. This study looked at the Regional Development Banks listed on the IDX, including the Regional Development Bank of East Java Tbk (BJTM), Regional Development Banks of West Java (BJBR) and Banten Regional Development Bank Tbk (BEKS). This study used a data analysis technique called Multiple Linear Regression Analysis, which is a test used to check if a data set is Normally Distributed. In addition, testing the hypothesis so that the effect of variable independent on variable dependent partially or simultaneously can be known its significance. The data were analyzed using the IBM SPSS Statistics program.
E-Procurement and effectiveness of government goods and services procurement: case study in Singkawang, the province of west Kalimantan, Indonesia Haryono Haryono
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 2 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221546

Abstract

Singkawang City is one of the cities in The Province of West Kalimantan that has implemented E-Procurement as a system for goods and services procurement. The process of procuring goods and services in Singkawang City can be accessed through the integrated online official website. Potential problems still arise in the process of procuring goods and services starting from planning, preparation, selection of suppliers, and handover of goods / services. The purpose of this study was to investigate readiness from local government officials of the Singkawang City in carrying out the e-procurement process. Support from leaders is needed so this system can run smoothly. The research data are primary data derived from questionnaires survey. From all government institutions in Singkawang City, there are 35 Procurement Service Unit staffs and all of them are taken as respondents in this study. The data collected was processed by linear multiple regression. The results showed that the implementation of e-procurement had a significant positive effect on the effectiveness of the procurement of goods and services and leader support was proven to be a strengthened variable to the effect of the implementation of e-procurement on effectiveness of the goods and services procurement.
Pengaruh Capital Expenditure, Firm Size, dan Operating Cash Flow Terhadap Tingkat Inovasi Perusahaan di Sektor Teknologi yang Terdaftar di BEI Pambudi Setyadi; Helisa Noviarty; Haryono Haryono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6350

Abstract

This study aims to analyze the effect of capital expenditure, firm size, and operating cash flow on the level of innovation among technology sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed using multiple linear regression analysis on secondary data obtained from the annual financial reports of 30 companies for the period 2022–2024. The results indicate that although capital expenditure, firm size, and operating cash flow tend to have a positive influence, they do not have a statistically significant effect on corporate innovation. This suggests that these financial factors do not directly guarantee an increase in innovation. The study contributes to a deeper understanding of the factors influencing innovation in the technology sector, highlighting the importance of external elements such as innovation culture and organizational structure. These findings are expected to provide insights for companies and relevant stakeholders to adopt a more holistic approach in fostering innovation
Pengaruh Peringkat Risiko ESG dan Kinerja Keberlanjutan Terhadap Nilai Perusahaan Putri Putri; Gita Desyana; Haryono Haryono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6381

Abstract

This study examines the effect of ESG risk rating and sustainability performance on firm value in constituents that are members of the IDX ESG Leaders Index (IDXESGL) during the 2021-2023 period. A quantitative approach with purposive sampling is applied to 14 companies, resulting in 42 data observations. ESG risk ratings were measured using Sustainalytics scores, which assess a company's exposure to industry-specific material ESG risks and how well these risks are managed. Sustainability performance was assessed based on the 2021 GRI Standard disclosure index, and firm value was analyzed using Tobin's Q ratio. The multiple linear regression results show that ESG risk rating has a significant positive effect on firm value (t=3.178, p=0.003), while sustainability performance has a significant negative effect (t=-3.296, p=0.002). Collectively, the ESG risk rating and sustainability performance variables explain 47.3% (Adjusted R²=0.473) of the variation in firm value. This finding indicates that investors are more appreciative of ESG risk management, but have not fully responded positively to the implementation costs of short-term sustainability performance. This study contributes to the sustainable investment literature in Indonesia as well as strategic recommendations for companies to balance ESG practices with the dynamics of domestic capital market preferences.
Analisis Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Ardiansyah Ardiansyah; Sari Rusmita; Haryono Haryono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6770

Abstract

This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.
ANALISIS EFEKTIVITAS, EFISIENSI, DESENTRALISASI FISKAL DAN RASIO KETERGANTUNGAN KEUANGAN DAERAH KABUPATEN KUBU RAYA Nabila Alfanisa Dewi; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kn11vv60

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Kubu Raya dengan menggunakan rasio efektivitas, rasio efisiensi, rasio desentralisasi fiskal, dan rasio ketergantungan keuangan daerah. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa Laporan Realisasi Anggaran Pemerintah Kabupaten Kubu Raya tahun 2019–2023 yang diperoleh melalui studi dokumentasi. Hasil penelitian menunjukkan bahwa rasio efektivitas memiliki nilai rata-rata sebesar 97,38%, yang termasuk dalam kategori cukup efektif. Selanjutnya, rasio efisiensi memiliki rata-rata sebesar 86,81%, yang tergolong efisien. Sementara itu, rasio desentralisasi fiskal menunjukkan nilai rata-rata sebesar 11,34%, yang termasuk dalam kategori rendah. Adapun rasio ketergantungan keuangan daerah memiliki rata-rata sebesar 82,5%, yang dikategorikan sangat tinggi. Temuan ini mengindikasikan bahwa meskipun pengelolaan keuangan daerah telah berjalan secara efisien dan cukup efektif, tingkat kemandirian fiskal masih tergolong rendah. Oleh karena itu, diperlukan upaya peningkatan Pendapatan Asli Daerah (PAD) serta optimalisasi potensi ekonomi lokal agar pemerintah daerah dapat memperkuat kemandirian fiskal dan mengurangi ketergantungan terhadap dana transfer dari pemerintah pusat.
Implementasi SISKEUDES dan Pengendalian Internal Dalam Mendukung Akuntabilitas Pengelolaan Keuangan Desa Anjungan Dalam Natalia Sesilia; Haryono Haryono; Djunita Permata Indah
Jurnal Minfo Polgan Vol. 15 No. 3 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i3.16250

Abstract

Peningkatan kompleksitas pengelolaan keuangan desa berbanding lurus dengan tingginya risiko penyimpangan anggaran. Oleh karena itu, penguatan sistemik melalui integrasi teknologi informasi dan pengendalian internal menjadi perangkat penting untuk memitigasi risiko tersebut. Fokus utama dari penelitian ini adalah untuk menganalisis penerapan Sistem Keuangan Desa (SISKEUDES) beserta instrumen pengendalian internalnya dalam mewujudkan akuntabilitas tata kelola keuangan di lingkungan pemerintahan desa Anjungan Dalam. Melalui metode studi kasus deskriptif dengan pendekatan kualitatif, penelitian ini mengumpulkan data yang bersumber dari hasil wawancara, pengamatan lapangan secara langsung, serta dokumentasi. Berdasarkan analisis data yang telah dilakukan, diperoleh hasil yang menunjukkan implementasi SISKEUDES telah membantu manajemen finansial tingkat desa menjadi lebih terstruktur, teratur, serta menunjukkan transparansi dan akuntabilitas yang lebih tinggi melalui proses pencatatan, pelaporan, dan pertanggungjawaban keuangan berbasis digital. Akuntabilitas pengelolaan keuangan desa tidak hanya dipengaruhi oleh penggunaan teknologi melalui SISKEUDES, tetapi juga oleh efektivitas pengendalian internal yang memadai. Penelitian ini memberikan kontribusi teoritis mengenai interaksi teknologi dan pengendalian internal, serta menjadi pedoman taktis bagi pemerintah desa untuk meningkatkan pemanfaatam sistem. Peneliti berikutnya direkomendasikan untuk memperluas ruang lingkup dengan melibatkan beberapa desa yang memiliki karakterisrik infrastruktur berbeda atau mengikutsertakan masyarakat sebagai informan tambahan.
Implementation of An Accounting Information System at The Sabatu Foundation in West Kalimantan Bernadeth Grasela Justin; Haryono Haryono; Vitryan Espa
Winter Journal: IMWI Student Research Journal Vol. 7 No. 2 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i2.122

Abstract

Nonprofit organizations require reliable financial information to maintain transparency, accountability, and internal control; however, limited resources often constrain the adoption of accounting technologies. This study aimed to analyze the implementation of an accounting information system at the SABATU Foundation in West Kalimantan, identify the software and recording mechanisms used, and examine internal control practices through the perspectives of the COSO framework, agency theory, and contingency theory. A qualitative case study design was employed. Data were collected through semi-structured interviews with financial administrators, the treasurer, the foundation director, and personnel from operational units, supported by observations and documentation of operating procedures, financial reporting formats, and transaction records. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings showed that the foundation used Microsoft Excel as its primary accounting medium, with transactions centrally recorded by the financial administration unit after supporting documentation was collected. This system supported structured data management and financial reporting processes. However, operational units continued to rely on manual recording methods, including transaction slips, expense records, and verbal reports, resulting in limited system integration. Internal controls were implemented through transaction authorization, expenditure recording, verification procedures, and supervisory reviews. The study concluded that the Excel-based accounting information system adequately supported the foundation’s operational needs; however, improved recording integration is required to enhance efficiency, consistency, transparency, and accountability.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, dan Laba Bersih terhadap Nilai Perusahaan pada Perusahaan Subsektor Tembakau di BEI Indra Erwanto; Haryono Haryono; Ira Grania Mustika
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2566

Abstract

This study aims to examine the effects of firm size, sales growth, and net profit on firm value in cigarette companies listed on the Indonesia Stock Exchange during 2020–2025. Firm value is an important indicator for investors in evaluating a company’s performance and future prospects. This study employs a quantitative approach with an associative research design. The population consists of all cigarette companies listed on the Indonesia Stock Exchange, namely PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk, PT Wismilak Inti Makmur Tbk, and PT Indonesian Tobacco Tbk. Saturated sampling was used, involving all companies in the population as the research sample. The study uses secondary data from annual financial reports for 2020–2025. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and F-tests using IBM SPSS Statistics. The results show that firm size, sales growth, and net profit simultaneously affect firm value. Partially, firm size has a significant negative effect on firm value, while sales growth has no significant effect. Meanwhile, net profit has a significant positive effect on firm value. These findings indicate that investors in the cigarette industry place greater emphasis on a company’s ability to generate profits than on its size or sales growth.
Pengaruh Gaya Hidup, Pemahaman Akuntansi, dan Selfcontrol terhadap Pengelolaan Keuangan Mahasiswa Ayu Lestari; Ika Nur Azmi; Haryono Haryono
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2546

Abstract

Lifestyle trends among university students, driven by the rapid growth of social media and the increasing ease of digital transactions, have become an important concern in student financial management. This study aims to analyze the influence of lifestyle, accounting literacy, and self-control on the financial management of Accounting students at Universitas Tanjungpura. This study employed a quantitative method with a causal associative approach. The sample consisted of 116 Accounting students selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using IBM SPSS Statistics 27. The findings indicate that lifestyle has no significant effect on students’ financial management. In contrast, accounting literacy and self-control have positive and statistically significant effects on financial management. Simultaneously, lifestyle, accounting literacy, and self-control significantly affect students’ financial management, with an Adjusted R² value of 65.2%, indicating that the three variables explain 65.2% of the variance in students’ financial management, while the remaining 34.8% is explained by other factors outside the research model. These findings demonstrate that students’ financial management is influenced more strongly by accounting literacy and self-control than by lifestyle. Therefore, strengthening accounting literacy and self-control may support better financial management among university students.
Co-Authors Anjelia Anjelia Ardiansyah Ardiansyah Ayu Lestari Bernadeth Grasela Justin Djunita Permata Indah Geby Geby Gita Desyana Helisa Noviarty Ika Nur Azmi Indra Erwanto Ira Grania Mustika Juanda Astarani Nabila Alfanisa Dewi Natalia Sesilia Olivia Olivia Pambudi Setyadi Putri Putri Rusliyawati, Rusliyawati Sari Rusmita Vitryan Espa