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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Haryono Haryono
Universitas Tanjungpura
Economics, Econometrics & Finance 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 : Pusat Riset dan Inovasi Nasional

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 : Pusat Riset dan Inovasi Nasional

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 : Pusat Riset dan Inovasi Nasional

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.
Co-Authors Anjelia Anjelia Ardiansyah Ardiansyah Geby Geby Gita Desyana Helisa Noviarty Olivia Olivia Pambudi Setyadi Putri Putri Sari Rusmita